https://www.taxtmi.com/caselaws?id=258403 Tax exemption under Section 13-B and Rule 28-A operates unit-wise, so entitlement for an original industrial unit must be tested independently on the conditions attached to that unit. Production from a separate expansion unit cannot be clubbed with the original unit to satisfy the statutory production requirement in sub-rule (11), and the registration or exemption status of the expansion unit does not alter that unit-specific test. The refusal of exemption to the expansion unit therefore does not permit aggregation of its production for preserving the original unit's benefit. en-us Tue, 24 Mar 2015 00:00:00 +0530 Wed, 21 Oct 2015 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258403 Tax exemption under Section 13-B and Rule 28-A operates unit-wise, so entitlement for an original industrial unit must be tested independently on the conditions attached to that unit. Production from a separate expansion unit cannot be clubbed with the original unit to satisfy the statutory production requirement in sub-rule (11), and the registration or exemption status of the expansion unit does not alter that unit-specific test. The refusal of exemption to the expansion unit therefore does not permit aggregation of its production for preserving the original unit's benefit. Case-Laws VAT and Sales Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258403