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2010 (1) TMI 1136 - RAJASTHAN HIGH COURTNon entitlment to exemption from tax in respect of two machines purchased by it for setting up of a new industrial unit for manufacture of marble slabs and tiles Held that:- The Tax Board has erred in rejecting the claim of the petitioner-assessee of tax exemption in respect of part of plant and machinery delivered to it after a few days from the date of commencement of commercial production on December 2, 1996 and the process of setting up of a new industrial unit cannot be said to be over merely on the date of commencement of commercial production, as certified by competent authority, particularly when the order for the said plant and machinery in question was placed during the process of setting up of the said industrial unit and the said plant and machinery were procured and installed for the same industrial unit. Revision petition of the petitioner-assessee is allowed
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