https://www.taxtmi.com/caselaws?id=166572 Under the unamended exemption provision, the decisive question was whether dyes and moulds used in manufacturing formed part of plant and machinery for fixed capital investment purposes. The court held that the later insertion of dyes, moulds, jigs and fixtures did not by itself show that such items were outside the earlier law. Because the Divisional Level Committee and Tribunal had not examined the factual nature and function of the items in the particular manufacturing unit, and had relied only on the later amendment, the adverse exclusion could not stand. The matter was set aside and remitted for fresh factual reconsideration. en-us Mon, 18 Jul 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166572 Under the unamended exemption provision, the decisive question was whether dyes and moulds used in manufacturing formed part of plant and machinery for fixed capital investment purposes. The court held that the later insertion of dyes, moulds, jigs and fixtures did not by itself show that such items were outside the earlier law. Because the Divisional Level Committee and Tribunal had not examined the factual nature and function of the items in the particular manufacturing unit, and had relied only on the later amendment, the adverse exclusion could not stand. The matter was set aside and remitted for fresh factual reconsideration. Case-Laws VAT and Sales Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166572