https://www.taxtmi.com/caselaws?id=422934 Sales tax exemption under the industrial policy was confined to production within the industrial unit's certified installed capacity. Production in multiple shifts did not expand that limit, and the exemption could not be extended to quantities produced beyond the capacity stated in the registration and eligibility certificates unless the capacity had been lawfully enhanced through expansion, modernisation, or diversification. The clarification relied on by the taxpayer did not establish any wider entitlement. Excess production was therefore held taxable, and the assessment challenge failed. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 26 May 2022 08:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422934 Sales tax exemption under the industrial policy was confined to production within the industrial unit's certified installed capacity. Production in multiple shifts did not expand that limit, and the exemption could not be extended to quantities produced beyond the capacity stated in the registration and eligibility certificates unless the capacity had been lawfully enhanced through expansion, modernisation, or diversification. The clarification relied on by the taxpayer did not establish any wider entitlement. Excess production was therefore held taxable, and the assessment challenge failed. Case-Laws VAT and Sales Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422934