https://www.taxtmi.com/caselaws?id=47797 Eligibility under the Sales Tax New Incentive Scheme depended on an actual 25% increase in production from the original licensed or registered capacity. Job work could not be counted unless it was shown to fall within the scheme's concept of production. Because the record did not establish the nature of the job work or prove that it qualified as production for incentive purposes, the assumption that it could be aggregated with the assessee's own output was unsustainable. The claim for an Eligibility Certificate therefore failed, and the Revenue succeeded. en-us Tue, 07 Nov 2006 00:00:00 +0530 Mon, 09 Jun 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47797 Eligibility under the Sales Tax New Incentive Scheme depended on an actual 25% increase in production from the original licensed or registered capacity. Job work could not be counted unless it was shown to fall within the scheme's concept of production. Because the record did not establish the nature of the job work or prove that it qualified as production for incentive purposes, the assumption that it could be aggregated with the assessee's own output was unsustainable. The claim for an Eligibility Certificate therefore failed, and the Revenue succeeded. Case-Laws VAT and Sales Tax Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47797