https://www.taxtmi.com/caselaws?id=200906 The High Court upheld the Assessing authority's decision to deny tax exemption to a small scale industrial unit engaged in crushing bones into crushed bones. Despite initially granting the exemption, the Assessing Officer reversed the decision based on a court ruling that the process did not qualify as manufacturing under the relevant Notification. The court found that the Assessing authority had the right to deny the exemption, highlighting the importance of adhering to court interpretations on manufacturing processes for tax exemption eligibility, even if it meant disregarding previously granted eligibility certificates. The petition was dismissed, affirming the denial of exemption. en-us Tue, 27 Jun 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200906 The High Court upheld the Assessing authority's decision to deny tax exemption to a small scale industrial unit engaged in crushing bones into crushed bones. Despite initially granting the exemption, the Assessing Officer reversed the decision based on a court ruling that the process did not qualify as manufacturing under the relevant Notification. The court found that the Assessing authority had the right to deny the exemption, highlighting the importance of adhering to court interpretations on manufacturing processes for tax exemption eligibility, even if it meant disregarding previously granted eligibility certificates. The petition was dismissed, affirming the denial of exemption. Case-Laws VAT and Sales Tax Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200906