https://www.taxtmi.com/caselaws?id=163371 Sales tax exemption under S.R.O. No. 790/1990 was interpreted as turning on the notification's own text and the Industrial Policy Resolution, not on any implied domestic-sales condition. The benefit could not be denied merely because the manufactured goods were exported, since no such restriction was written into the scheme. On eligibility, the certificate had to reflect installed capacity determined through the prescribed capacity-assessment process; a stated figure unsupported by proper assessment was insufficient. A fresh capacity assessment was therefore required before the eligibility certificate could be validly issued, and the connected tax proceedings were to follow that determination. en-us Thu, 18 Jan 2007 00:00:00 +0530 Tue, 01 Apr 2014 15:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163371 Sales tax exemption under S.R.O. No. 790/1990 was interpreted as turning on the notification's own text and the Industrial Policy Resolution, not on any implied domestic-sales condition. The benefit could not be denied merely because the manufactured goods were exported, since no such restriction was written into the scheme. On eligibility, the certificate had to reflect installed capacity determined through the prescribed capacity-assessment process; a stated figure unsupported by proper assessment was insufficient. A fresh capacity assessment was therefore required before the eligibility certificate could be validly issued, and the connected tax proceedings were to follow that determination. Case-Laws VAT and Sales Tax Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163371