https://www.taxtmi.com/caselaws?id=80177 For renewal of an Export House Certificate, prior registration evidenced by a provisional certificate obtained before the cut-off date was treated as sufficient where the earlier policy did not expressly require a permanent certificate before that date. The renewal criterion under paragraph 180(2) was construed harmoniously with the policy scheme, so the required 20% annual average export growth was assessed within the prescribed base-period structure rather than by the broader comparison urged by the authorities. The review mechanism under the policy was also treated as exhausted once reconsideration was sought and the rejection was confirmed, leaving the writ petition maintainable under Article 226. On that basis, renewal was warranted under the policy. en-us Wed, 11 Oct 1989 00:00:00 +0530 Thu, 18 Aug 2011 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80177 For renewal of an Export House Certificate, prior registration evidenced by a provisional certificate obtained before the cut-off date was treated as sufficient where the earlier policy did not expressly require a permanent certificate before that date. The renewal criterion under paragraph 180(2) was construed harmoniously with the policy scheme, so the required 20% annual average export growth was assessed within the prescribed base-period structure rather than by the broader comparison urged by the authorities. The review mechanism under the policy was also treated as exhausted once reconsideration was sought and the rejection was confirmed, leaving the writ petition maintainable under Article 226. On that basis, renewal was warranted under the policy. Case-Laws Income Tax Wed, 11 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80177