https://www.taxtmi.com/caselaws?id=162001 A sales tax exemption notification defined commercial production for a small-scale industrial unit by reference to the expiry of the trial run or thirty days from commencement of the trial run, whichever was earlier. On the facts found, trial production had begun on 1 September 1992, and an inspection letter relating to another unit did not displace that finding. The authorities were therefore justified in treating 1 September 1992 as the date of commercial production, and the exemption period had to run from that date rather than from 1 August 1993. en-us Tue, 12 Apr 2005 00:00:00 +0530 Fri, 14 Feb 2014 14:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162001 A sales tax exemption notification defined commercial production for a small-scale industrial unit by reference to the expiry of the trial run or thirty days from commencement of the trial run, whichever was earlier. On the facts found, trial production had begun on 1 September 1992, and an inspection letter relating to another unit did not displace that finding. The authorities were therefore justified in treating 1 September 1992 as the date of commercial production, and the exemption period had to run from that date rather than from 1 August 1993. Case-Laws VAT and Sales Tax Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162001