1999 (2) TMI 638

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.... certificate for the period February 8, 1992 to November 6, 1993. The unit was manufacturing mini computers, etc. Central Excise licence was granted on January 16, 1992. It is stated that the manufacturing activities were carried on in Multi Storied Complex, Hebagodi, Hosur Road, Bangalore. State Investment subsidy is also stated to have been granted. Petitioner was also asked by the General Ma....

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....s given. Government of Karnataka issued notification under section 8-A of Karnataka Sales Tax Act, 1957 on June 19, 1991 giving 100 per cent exemption under Karnataka Sales Tax Act as well as Central Sales Tax Act in respect of units situated in Zone II Electronic City. According to the petitioner the production commenced on February 8, 1992 and discontinued on November 6, 1993 and exemption is cl....

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....f four years. It is not contemplated that the unit must be in existence for four years only then the exemption is to be given. If a particular unit has functioned for a lesser period, the exemption can be given for that period. At this stage I would not like to go into the question as to whether the petitioner has actually carried on the manufacturing activity at Electronic City and if so for w....