https://www.taxtmi.com/caselaws?id=41449 An exemption notification that used both "factory" and "industrial unit" was construed as giving each term an independent meaning. "Unit" was read as a separate or isolable part of a larger whole, and "industrial" as relating to productive industry. On that construction, a distinct plant and building devoted exclusively to varnish manufacture could qualify as an industrial unit even though it formed part of a larger factory complex, and the exemption was available to that self-contained manufacturing section. en-us Thu, 12 Jan 1984 00:00:00 +0530 Mon, 18 Sep 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41449 An exemption notification that used both "factory" and "industrial unit" was construed as giving each term an independent meaning. "Unit" was read as a separate or isolable part of a larger whole, and "industrial" as relating to productive industry. On that construction, a distinct plant and building devoted exclusively to varnish manufacture could qualify as an industrial unit even though it formed part of a larger factory complex, and the exemption was available to that self-contained manufacturing section. Case-Laws Central Excise Thu, 12 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41449