https://www.taxtmi.com/caselaws?id=128803 Where sales tax is an annual levy and the Act, rules, and exemption notification do not specify the commencement date of an exemption certificate, the exemption operates for the whole assessment year. Rule 12 governed only expiry and renewal of the certificate for subsequent years and did not restrict commencement from the date of application or grant. The date of application, payment of fee, and the assessee's accounting year were immaterial to the scope of exemption. The certificate therefore covered the entire business transacted during the assessment year. en-us Wed, 29 Aug 1962 00:00:00 +0530 Thu, 11 Apr 2013 14:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128803 Where sales tax is an annual levy and the Act, rules, and exemption notification do not specify the commencement date of an exemption certificate, the exemption operates for the whole assessment year. Rule 12 governed only expiry and renewal of the certificate for subsequent years and did not restrict commencement from the date of application or grant. The date of application, payment of fee, and the assessee's accounting year were immaterial to the scope of exemption. The certificate therefore covered the entire business transacted during the assessment year. Case-Laws VAT and Sales Tax Wed, 29 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128803