https://www.taxtmi.com/caselaws?id=261385 A unit-specific sales tax exemption condition required the beneficiary industrial unit to maintain production for the next five years at not below the average production of the preceding five years. The Supreme Court held that an expanded unit and the original unit were independent for this purpose, so their production could not be clubbed to show compliance. The expansion and eligibility provisions could not override the clear language of the post-exemption condition in Rule 28A(11), and liberal construction of exemption rules did not permit aggregation of separate units. Breach of the production requirement therefore triggered the prescribed consequence under Rule 28A(11)(b), and the assessee could not avoid that result. en-us Mon, 20 Jan 2014 00:00:00 +0530 Fri, 10 Jul 2015 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261385 A unit-specific sales tax exemption condition required the beneficiary industrial unit to maintain production for the next five years at not below the average production of the preceding five years. The Supreme Court held that an expanded unit and the original unit were independent for this purpose, so their production could not be clubbed to show compliance. The expansion and eligibility provisions could not override the clear language of the post-exemption condition in Rule 28A(11), and liberal construction of exemption rules did not permit aggregation of separate units. Breach of the production requirement therefore triggered the prescribed consequence under Rule 28A(11)(b), and the assessee could not avoid that result. Case-Laws VAT and Sales Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261385