https://www.taxtmi.com/caselaws?id=245417 Exemption under Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules was conditioned on maintaining production at not less than the average level of the preceding five years, and breach attracted repayment of the tax benefit with interest. The Court held that compliance had to be assessed unit-wise; production from a separate expansion unit could not be clubbed with the original industrial unit to satisfy the condition. Clubbing was therefore impermissible, the exemption condition was violated, and the tax benefit with interest became recoverable. en-us Mon, 20 Jan 2014 00:00:00 +0530 Mon, 07 Jul 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245417 Exemption under Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules was conditioned on maintaining production at not less than the average level of the preceding five years, and breach attracted repayment of the tax benefit with interest. The Court held that compliance had to be assessed unit-wise; production from a separate expansion unit could not be clubbed with the original industrial unit to satisfy the condition. Clubbing was therefore impermissible, the exemption condition was violated, and the tax benefit with interest became recoverable. Case-Laws VAT and Sales Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245417