https://www.taxtmi.com/caselaws?id=162092 An industrial unit entitled to exemption under the Incentive Scheme, 1987 does not lose that benefit merely because part of the manufacturing process is carried out outside its factory premises on job work basis. The exemption attaches to the eligible unit on the strength of its qualifying fixed capital investment and the eligibility certificate issued by the screening authority. Where the finished goods are manufactured and sold by the unit, outside assistance for a part of the process does not change the character of the goods or defeat the exemption. The assessee therefore retained the scheme benefit. en-us Fri, 11 Nov 2005 00:00:00 +0530 Sat, 15 Feb 2014 18:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162092 An industrial unit entitled to exemption under the Incentive Scheme, 1987 does not lose that benefit merely because part of the manufacturing process is carried out outside its factory premises on job work basis. The exemption attaches to the eligible unit on the strength of its qualifying fixed capital investment and the eligibility certificate issued by the screening authority. Where the finished goods are manufactured and sold by the unit, outside assistance for a part of the process does not change the character of the goods or defeat the exemption. The assessee therefore retained the scheme benefit. Case-Laws VAT and Sales Tax Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162092