https://www.taxtmi.com/caselaws?id=408778 An expanded and modernized existing industrial unit may qualify for sales tax exemption under the applicable industrial policy and notifications if it satisfies the criteria for priority industry status or pipeline status. The materials described the unit as moving from SSI to Medium Scale Industry, with contemporaneous industry certificates recognising it as a priority industry and granting concession. The stated point is that policy benefits were not confined to newly established units alone, but extended to qualifying existing units making fixed capital investment. On that basis, the cancellation of the eligibility certificate was treated as unsustainable. en-us Mon, 31 May 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408778 An expanded and modernized existing industrial unit may qualify for sales tax exemption under the applicable industrial policy and notifications if it satisfies the criteria for priority industry status or pipeline status. The materials described the unit as moving from SSI to Medium Scale Industry, with contemporaneous industry certificates recognising it as a priority industry and granting concession. The stated point is that policy benefits were not confined to newly established units alone, but extended to qualifying existing units making fixed capital investment. On that basis, the cancellation of the eligibility certificate was treated as unsustainable. Case-Laws VAT and Sales Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408778