https://www.taxtmi.com/caselaws?id=264933 Exemption from tax on purchases of raw material under the Rajasthan Sales Tax Act was claimed for all units of a staged industrial set-up, including an additional plant established after registration as a 100% Export Oriented Unit. The Tribunal confined the benefit to the newly established 28 MT unit and denied it for the earlier 14 MT capacity, but the High Court extended the notification to all units. The Supreme Court found no error in that approach and declined interference, with the Revenue's challenge failing and the exemption benefit sustained. en-us Thu, 27 Feb 2014 00:00:00 +0530 Thu, 31 Dec 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264933 Exemption from tax on purchases of raw material under the Rajasthan Sales Tax Act was claimed for all units of a staged industrial set-up, including an additional plant established after registration as a 100% Export Oriented Unit. The Tribunal confined the benefit to the newly established 28 MT unit and denied it for the earlier 14 MT capacity, but the High Court extended the notification to all units. The Supreme Court found no error in that approach and declined interference, with the Revenue's challenge failing and the exemption benefit sustained. Case-Laws VAT and Sales Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264933