https://www.taxtmi.com/caselaws?id=796277 Classification of the Gurugram unit as an expansion of an existing industrial unit rather than a new industrial unit under Rule 28C required reconsideration. The text notes that the existing Sonepat unit had not claimed a tax concession and that the application was allowed on merits, not rejected for alleged suppression. These facts and the applicable definitions were material to determining eligibility for the concession. The Tribunal's order was set aside and the matter was remitted for fresh adjudication, with entitlement to the claimed benefit left open. en-us Tue, 28 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796277 Classification of the Gurugram unit as an expansion of an existing industrial unit rather than a new industrial unit under Rule 28C required reconsideration. The text notes that the existing Sonepat unit had not claimed a tax concession and that the application was allowed on merits, not rejected for alleged suppression. These facts and the applicable definitions were material to determining eligibility for the concession. The Tribunal's order was set aside and the matter was remitted for fresh adjudication, with entitlement to the claimed benefit left open. Case-Laws VAT / Sales Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796277