https://www.taxtmi.com/caselaws?id=86595 Delay in producing an eligibility certificate does not, by itself, defeat an exemption claim where the substantive conditions of the notification are otherwise satisfied. The Tribunal held that exemption cannot be denied merely because the certificate was filed after the original assessment, so long as the certificate otherwise establishes entitlement. Subsequent production was therefore sufficient to preserve the benefit of the notification. en-us Wed, 19 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86595 Delay in producing an eligibility certificate does not, by itself, defeat an exemption claim where the substantive conditions of the notification are otherwise satisfied. The Tribunal held that exemption cannot be denied merely because the certificate was filed after the original assessment, so long as the certificate otherwise establishes entitlement. Subsequent production was therefore sufficient to preserve the benefit of the notification. Case-Laws Customs Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86595