https://www.taxtmi.com/caselaws?id=161466 An exemption notification granting tax relief for goods manufactured by specified industries was held to apply even where the industrial unit was taken on lease, because the notification did not limit the benefit to owner-operated units and attached to the qualifying manufacture itself. The assessee therefore succeeded on the exemption issue. On the separate question whether brine fell within "salt" in Entry 10 of Schedule III of the Pondicherry General Sales Tax Act, the appellate tribunal's reversal was found to lack adequate reasoning for judicial scrutiny, so the commodity-identity issue was remitted to the Tribunal for fresh determination. en-us Fri, 12 Apr 2002 00:00:00 +0530 Wed, 29 Jan 2014 15:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161466 An exemption notification granting tax relief for goods manufactured by specified industries was held to apply even where the industrial unit was taken on lease, because the notification did not limit the benefit to owner-operated units and attached to the qualifying manufacture itself. The assessee therefore succeeded on the exemption issue. On the separate question whether brine fell within "salt" in Entry 10 of Schedule III of the Pondicherry General Sales Tax Act, the appellate tribunal's reversal was found to lack adequate reasoning for judicial scrutiny, so the commodity-identity issue was remitted to the Tribunal for fresh determination. Case-Laws VAT and Sales Tax Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161466