https://www.taxtmi.com/caselaws?id=242400 Mere shifting of an industrial unit from one location to another does not amount to addition or extension of an existing factory unless there is material showing increased production capacity or other factual basis for expansion. On the record, the unit had only changed location and directors, with no evidence of capacity enhancement, so the cancellation of the eligibility certificate was not justified. The Tribunal's view that relocation alone is insufficient to treat the unit as an expanded factory was held sustainable. en-us Wed, 08 Jan 2014 00:00:00 +0530 Tue, 08 Jul 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242400 Mere shifting of an industrial unit from one location to another does not amount to addition or extension of an existing factory unless there is material showing increased production capacity or other factual basis for expansion. On the record, the unit had only changed location and directors, with no evidence of capacity enhancement, so the cancellation of the eligibility certificate was not justified. The Tribunal's view that relocation alone is insufficient to treat the unit as an expanded factory was held sustainable. Case-Laws VAT and Sales Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242400