https://www.taxtmi.com/caselaws?id=795298 Section 4A fiscal exemption is described as requiring additional fixed capital investment of at least 25% for subsequent expansion or diversification. The text records the High Court's view that "original fixed capital investment" means the initial investment when the unit was established, and that the additional-investment requirement is measured against that initial investment. It also states that the Supreme Court disposed of the appeals with liberty to revive them if leave is granted by the Company Court. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795298 Section 4A fiscal exemption is described as requiring additional fixed capital investment of at least 25% for subsequent expansion or diversification. The text records the High Court's view that "original fixed capital investment" means the initial investment when the unit was established, and that the additional-investment requirement is measured against that initial investment. It also states that the Supreme Court disposed of the appeals with liberty to revive them if leave is granted by the Company Court. Case-Laws VAT / Sales Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795298