https://www.taxtmi.com/caselaws?id=163917 In a withdrawn fiscal exemption scheme preserved only for exceptional cases, eligibility had to be proved strictly in terms of the notification, and the exemption authority could independently verify whether the prescribed conditions were met. The eligibility certificate issued by the Director of Industries and Commerce was not conclusive and did not bind the Deputy Commissioner. The expression "necessary plant and machinery" did not require firm orders for every item, but it did require firm orders for a substantial portion of the machinery needed for the unit; that threshold was not met, so the exemption claim failed. The prior proceedings did not finally determine this issue, and res judicata and constructive res judicata were rejected. en-us Thu, 11 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163917 In a withdrawn fiscal exemption scheme preserved only for exceptional cases, eligibility had to be proved strictly in terms of the notification, and the exemption authority could independently verify whether the prescribed conditions were met. The eligibility certificate issued by the Director of Industries and Commerce was not conclusive and did not bind the Deputy Commissioner. The expression "necessary plant and machinery" did not require firm orders for every item, but it did require firm orders for a substantial portion of the machinery needed for the unit; that threshold was not met, so the exemption claim failed. The prior proceedings did not finally determine this issue, and res judicata and constructive res judicata were rejected. Case-Laws VAT and Sales Tax Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163917