https://www.taxtmi.com/caselaws?id=430321 A toll exemption for plant, machinery, building material and other equipment used in industrial expansion depended on clear authority in the governing statute and delegated notification. The Industrial Policy, 2004 and SRO 22 of 2004 confined exemption to components procured for factory construction within five years of unit registration, and the petitioner's 1966 registration placed it outside that protected period. Clause 3.14 of the policy could not override the statutory exemption regime, and later SRO 85 of 2008 indicated that expansion-related relief was introduced only subsequently. Interdepartmental communications could not create tax exemption without authority of law, so the claimed exemption was unavailable. en-us Wed, 09 Nov 2022 00:00:00 +0530 Thu, 17 Nov 2022 09:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430321 A toll exemption for plant, machinery, building material and other equipment used in industrial expansion depended on clear authority in the governing statute and delegated notification. The Industrial Policy, 2004 and SRO 22 of 2004 confined exemption to components procured for factory construction within five years of unit registration, and the petitioner's 1966 registration placed it outside that protected period. Clause 3.14 of the policy could not override the statutory exemption regime, and later SRO 85 of 2008 indicated that expansion-related relief was introduced only subsequently. Interdepartmental communications could not create tax exemption without authority of law, so the claimed exemption was unavailable. Case-Laws Indian Laws Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430321