https://www.taxtmi.com/caselaws?id=104877 An exemption eligibility certificate issued under section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, could not be reviewed or retrospectively curtailed after the exemption period had expired and the benefit had already been enjoyed. The authorities issued the review notice and deletion order long after the certificate's operative period ended, without alleging fraud or identifying any lawful basis for reopening the concluded exemption. The retrospective withdrawal from the date of issue was therefore invalid, and the challenge to the order succeeded. en-us Thu, 04 May 2000 00:00:00 +0530 Thu, 01 Mar 2012 16:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104877 An exemption eligibility certificate issued under section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976, could not be reviewed or retrospectively curtailed after the exemption period had expired and the benefit had already been enjoyed. The authorities issued the review notice and deletion order long after the certificate's operative period ended, without alleging fraud or identifying any lawful basis for reopening the concluded exemption. The retrospective withdrawal from the date of issue was therefore invalid, and the challenge to the order succeeded. Case-Laws VAT and Sales Tax Thu, 04 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104877