https://www.taxtmi.com/caselaws?id=154422 A taxing authority granting or refusing an exemption-based eligibility certificate must confine itself strictly to the conditions in the exemption notification and the enabling provision. It cannot deny relief on extraneous considerations, suspicion of tax avoidance, or grounds not expressly authorised by the statute. Where rejection is based on such an erroneous legal approach, the impugned orders are liable to be quashed and the application reconsidered afresh in accordance with law after hearing the applicant. en-us Tue, 28 May 1985 00:00:00 +0530 Mon, 19 Aug 2013 18:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154422 A taxing authority granting or refusing an exemption-based eligibility certificate must confine itself strictly to the conditions in the exemption notification and the enabling provision. It cannot deny relief on extraneous considerations, suspicion of tax avoidance, or grounds not expressly authorised by the statute. Where rejection is based on such an erroneous legal approach, the impugned orders are liable to be quashed and the application reconsidered afresh in accordance with law after hearing the applicant. Case-Laws VAT and Sales Tax Tue, 28 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154422