https://www.taxtmi.com/caselaws?id=181942 Entitlement to concessional power tariff depended on proof that commercial production had begun on or before 31.12.1996, and the appellant failed to establish that condition with reliable evidence. Invoices, tax returns, stock registers and the financial corporation's certificate were found insufficient, while the delayed power connection, inability to use the diesel generator without statutory permission, and the wider documentary record did not show continuous production before the cut-off date. The concurrent factual findings of the courts below were not shown to be perverse, so interference under Article 136 was unwarranted. The tariff concession claim therefore failed. en-us Thu, 25 Mar 2004 00:00:00 +0530 Thu, 28 Apr 2016 12:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181942 Entitlement to concessional power tariff depended on proof that commercial production had begun on or before 31.12.1996, and the appellant failed to establish that condition with reliable evidence. Invoices, tax returns, stock registers and the financial corporation's certificate were found insufficient, while the delayed power connection, inability to use the diesel generator without statutory permission, and the wider documentary record did not show continuous production before the cut-off date. The concurrent factual findings of the courts below were not shown to be perverse, so interference under Article 136 was unwarranted. The tariff concession claim therefore failed. Case-Laws VAT and Sales Tax Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181942