https://www.taxtmi.com/caselaws?id=164619 Sales tax exemption under rule 28B of the Haryana General Sales Tax Rules was upheld where units III and IV were constructed on the same land after the first unit and used for the same product. The later units were treated as expansion of the existing industrial undertaking, not as independent units, and therefore fell within rule 28B(d). As the conditions in the proviso to rule 28B(3)(a) were satisfied, exemption could not be denied and the manufacturer remained entitled to the benefit. en-us Fri, 05 Feb 2010 00:00:00 +0530 Mon, 28 Apr 2014 14:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164619 Sales tax exemption under rule 28B of the Haryana General Sales Tax Rules was upheld where units III and IV were constructed on the same land after the first unit and used for the same product. The later units were treated as expansion of the existing industrial undertaking, not as independent units, and therefore fell within rule 28B(d). As the conditions in the proviso to rule 28B(3)(a) were satisfied, exemption could not be denied and the manufacturer remained entitled to the benefit. Case-Laws VAT and Sales Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164619