https://www.taxtmi.com/caselaws?id=174211 The court held that M/s Vikas WSP Limited was entitled to tax exemption on the purchase of raw materials for all its units, including those at Plot No. B-87, under the Notification dated 13.06.1994. The court dismissed the revenue's writ petition and allowed the assessee's writ petition, extending the tax benefit to all units. Registration as a 100% EOU with the Government of India was deemed crucial for tax exemption eligibility, irrespective of the establishment date of the units. No costs were awarded. 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 court held that M/s Vikas WSP Limited was entitled to tax exemption on the purchase of raw materials for all its units, including those at Plot No. B-87, under the Notification dated 13.06.1994. The court dismissed the revenue's writ petition and allowed the assessee's writ petition, extending the tax benefit to all units. Registration as a 100% EOU with the Government of India was deemed crucial for tax exemption eligibility, irrespective of the establishment date of the units. No costs were awarded. Case-Laws VAT and Sales Tax Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174211