https://www.taxtmi.com/caselaws?id=154700 A claim to new-unit exemption was considered sustainable only if the Tribunal could assess the eligibility certificate and other relevant material; non-production of the certificate before the assessing authorities did not by itself make the issue incapable of determination. Because the original certificate was produced only at the revision stage, it was not used for a factual finding, and the proper course was remand. The Tribunal's order was set aside to that extent, and the matter was sent back for fresh decision after permitting filing of the original certificate and reconsidering entitlement in light of the relevant legal position. en-us Mon, 21 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 15:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154700 A claim to new-unit exemption was considered sustainable only if the Tribunal could assess the eligibility certificate and other relevant material; non-production of the certificate before the assessing authorities did not by itself make the issue incapable of determination. Because the original certificate was produced only at the revision stage, it was not used for a factual finding, and the proper course was remand. The Tribunal's order was set aside to that extent, and the matter was sent back for fresh decision after permitting filing of the original certificate and reconsidering entitlement in light of the relevant legal position. Case-Laws VAT and Sales Tax Mon, 21 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154700