https://www.taxtmi.com/caselaws?id=150996 An exemption under a notification conditioned on the purchaser holding a certificate from the competent authority applies only if that certificate exists at the time of sale. A certificate issued later cannot retrospectively remove a tax liability that had already accrued when the sale took place. The officer's decision to grant a beneficial date from the application was treated as administrative only, because the notification itself gave no basis for earlier effectiveness. The certificate therefore operated only from the date of issue, not from the notification date or the application date, and the issue was answered against the assessee and in favour of the Revenue. en-us Tue, 11 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 12:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150996 An exemption under a notification conditioned on the purchaser holding a certificate from the competent authority applies only if that certificate exists at the time of sale. A certificate issued later cannot retrospectively remove a tax liability that had already accrued when the sale took place. The officer's decision to grant a beneficial date from the application was treated as administrative only, because the notification itself gave no basis for earlier effectiveness. The certificate therefore operated only from the date of issue, not from the notification date or the application date, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 11 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150996