https://www.taxtmi.com/caselaws?id=161312 Expansion-scheme eligibility under the U.P. Trade Tax Act depends on the prescribed statutory conditions, including the required additional fixed-capital investment and increased production capacity. The distinction is material between qualifying as an eligible expansion unit and becoming entitled to exemption after exceeding base production. A statutory appeal against cancellation of an eligibility certificate is maintainable, and the Tribunal may stay the challenged order. Timing of expansion before completion of one year should not alone determine eligibility where substantive conditions are otherwise met. en-us Tue, 09 Jul 2002 00:00:00 +0530 Tue, 14 Jan 2014 16:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161312 Expansion-scheme eligibility under the U.P. Trade Tax Act depends on the prescribed statutory conditions, including the required additional fixed-capital investment and increased production capacity. The distinction is material between qualifying as an eligible expansion unit and becoming entitled to exemption after exceeding base production. A statutory appeal against cancellation of an eligibility certificate is maintainable, and the Tribunal may stay the challenged order. Timing of expansion before completion of one year should not alone determine eligibility where substantive conditions are otherwise met. Case-Laws VAT and Sales Tax Tue, 09 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161312