https://www.taxtmi.com/caselaws?id=161576 Rule 28A(11)(a)(i) permits withdrawal of sales tax exemption only where, after availing the benefit, the industrial unit fails to continue production for the next five years at not below the average level of the preceding five years. On the recorded figures, the unit's post-benefit production exceeded its earlier average, and that factual position was not disputed. The sole statutory ground for withdrawal therefore did not exist. Additional reasons relating to expansion and turnover changes could not justify withdrawal because they were not a breach of the rule and were outside the specified grounds in Rule 28A(11)(a). en-us Thu, 08 May 2003 00:00:00 +0530 Sat, 01 Feb 2014 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161576 Rule 28A(11)(a)(i) permits withdrawal of sales tax exemption only where, after availing the benefit, the industrial unit fails to continue production for the next five years at not below the average level of the preceding five years. On the recorded figures, the unit's post-benefit production exceeded its earlier average, and that factual position was not disputed. The sole statutory ground for withdrawal therefore did not exist. Additional reasons relating to expansion and turnover changes could not justify withdrawal because they were not a breach of the rule and were outside the specified grounds in Rule 28A(11)(a). Case-Laws VAT and Sales Tax Thu, 08 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161576