https://www.taxtmi.com/caselaws?id=378480 After detailed inquiry and remand proceedings, the competent industrial authorities accepted inclusion of investment in moulds, dyes and jigs in fixed capital investment for exemption purposes. The text states that, where certificates, agreements, affidavits, invoices and official reports supported exclusive use for manufacture, the Commissioner could not invoke Section 4-A(3) to reopen the concluded issue in the absence of adverse material. It also notes that the challenge raised a jurisdictional question, so the existence of an alternate statutory remedy did not require relegation to that remedy in the circumstances described. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378480 After detailed inquiry and remand proceedings, the competent industrial authorities accepted inclusion of investment in moulds, dyes and jigs in fixed capital investment for exemption purposes. The text states that, where certificates, agreements, affidavits, invoices and official reports supported exclusive use for manufacture, the Commissioner could not invoke Section 4-A(3) to reopen the concluded issue in the absence of adverse material. It also notes that the challenge raised a jurisdictional question, so the existence of an alternate statutory remedy did not require relegation to that remedy in the circumstances described. Case-Laws VAT and Sales Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378480