Dispute Over Area-Based Tax Exemption for New Unit on Site of Old Unit Closed Before 1996.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT....