https://www.taxtmi.com/caselaws?id=39819 Relief under section 84(7) turns on when the particular licensed industrial undertaking first begins commercial manufacture or production of the relevant articles. Trivial, experimental, or incidental output does not amount to commencement, even if there is some limited sales activity, low power use, or modest wages. On that basis, the relevant undertaking was treated as having started manufacture only after 1 April 1958, and the four-year relief period was computed from the first effective assessment year, 1959-60. Assessment year 1963-64 therefore fell within the permissible period for relief. en-us Thu, 13 Sep 1973 00:00:00 +0530 Tue, 20 Apr 2010 14:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39819 Relief under section 84(7) turns on when the particular licensed industrial undertaking first begins commercial manufacture or production of the relevant articles. Trivial, experimental, or incidental output does not amount to commencement, even if there is some limited sales activity, low power use, or modest wages. On that basis, the relevant undertaking was treated as having started manufacture only after 1 April 1958, and the four-year relief period was computed from the first effective assessment year, 1959-60. Assessment year 1963-64 therefore fell within the permissible period for relief. Case-Laws Income Tax Thu, 13 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39819