https://www.taxtmi.com/caselaws?id=174211 The notification benefit attached to the 100% Export Oriented Unit and to raw material used for export production, not merely to a newly formed unit. Read with the Export Import Policy 1992-97, converted Domestic Tariff Area units were entitled to post-conversion benefits at par with newly set up EOUs, subject to the exclusion of plant, machinery and equipment already installed before conversion. A narrow reading of the sales tax notification that excluded pre-existing units would have defeated the export-promotion scheme and created an artificial classification. The assessee was therefore entitled to the benefit on raw material purchases for all its units, including those existing before EOU registration. en-us Tue, 07 Oct 2003 00:00:00 +0530 Sat, 03 Oct 2015 14:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174211 The notification benefit attached to the 100% Export Oriented Unit and to raw material used for export production, not merely to a newly formed unit. Read with the Export Import Policy 1992-97, converted Domestic Tariff Area units were entitled to post-conversion benefits at par with newly set up EOUs, subject to the exclusion of plant, machinery and equipment already installed before conversion. A narrow reading of the sales tax notification that excluded pre-existing units would have defeated the export-promotion scheme and created an artificial classification. The assessee was therefore entitled to the benefit on raw material purchases for all its units, including those existing before EOU registration. Case-Laws VAT and Sales Tax Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174211