https://www.taxtmi.com/caselaws?id=392864 Where a later incentive rule contained a proviso expressly extending the earlier beneficial rule to units satisfying specified effective steps, an exemption claim could not be rejected solely because the later rule had come into force; the claim remained examinable under the earlier rule. The unit had commenced commercial production before the later rule's insertion and satisfied the proviso conditions, so Rule 28A applied. The factual objection that no land had been purchased also failed, because the record, including the appellate finding and departmental report, showed prior purchase of the land and satisfaction of the remaining conditions. The exemption entitlement was therefore affirmed. en-us Mon, 10 Feb 2020 00:00:00 +0530 Fri, 21 Aug 2020 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392864 Where a later incentive rule contained a proviso expressly extending the earlier beneficial rule to units satisfying specified effective steps, an exemption claim could not be rejected solely because the later rule had come into force; the claim remained examinable under the earlier rule. The unit had commenced commercial production before the later rule's insertion and satisfied the proviso conditions, so Rule 28A applied. The factual objection that no land had been purchased also failed, because the record, including the appellate finding and departmental report, showed prior purchase of the land and satisfaction of the remaining conditions. The exemption entitlement was therefore affirmed. Case-Laws VAT and Sales Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392864