https://www.taxtmi.com/caselaws?id=337117 The court ruled in favor of the petitioner, emphasizing the timely receipt of machines and overall investment in industrial unit development. The judgment stressed interpreting beneficial provisions leniently and not rejecting claims based on technicalities, especially when the essence of the project report was maintained. The court extended the benefit of exemption for the two machines, quashing the Tax Board and DLSC orders. en-us Fri, 25 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337117 The court ruled in favor of the petitioner, emphasizing the timely receipt of machines and overall investment in industrial unit development. The judgment stressed interpreting beneficial provisions leniently and not rejecting claims based on technicalities, especially when the essence of the project report was maintained. The court extended the benefit of exemption for the two machines, quashing the Tax Board and DLSC orders. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337117