https://www.taxtmi.com/caselaws?id=167951 The sales tax exemption notification was issued under section 42(1) of the Himachal Pradesh General Sales Tax Act, 1968, so it could validly impose conditions on the grant of exemption. The condition requiring the old unit to maintain its production level before the new unit could retain the exemption was upheld because it was aimed at preventing diversion of production between units, applied to the industrial complex as a whole, and was considered just and reasonable in furthering industrial development and employment generation. The challenge to the notification therefore failed. en-us Wed, 07 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167951 The sales tax exemption notification was issued under section 42(1) of the Himachal Pradesh General Sales Tax Act, 1968, so it could validly impose conditions on the grant of exemption. The condition requiring the old unit to maintain its production level before the new unit could retain the exemption was upheld because it was aimed at preventing diversion of production between units, applied to the industrial complex as a whole, and was considered just and reasonable in furthering industrial development and employment generation. The challenge to the notification therefore failed. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167951