https://www.taxtmi.com/caselaws?id=155315 Delay in disposal of a renewal application for an eligibility certificate did not by itself invalidate the rejection, because the circular only contemplated expeditious disposal and imposed no rigid limitation period. The sales tax exemption scheme also required strict compliance with its conditions, including separate accounts for the eligible industrial unit and exclusive use of serially numbered bills for that unit's sales. Use of the same bills for other trading transactions showed non-compliance, and substantial compliance was not accepted on the facts. The refusal of renewal was therefore sustained, though fresh consideration for subsequent periods was left open on a lawful basis. en-us Thu, 23 Apr 1987 00:00:00 +0530 Tue, 03 Sep 2013 14:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155315 Delay in disposal of a renewal application for an eligibility certificate did not by itself invalidate the rejection, because the circular only contemplated expeditious disposal and imposed no rigid limitation period. The sales tax exemption scheme also required strict compliance with its conditions, including separate accounts for the eligible industrial unit and exclusive use of serially numbered bills for that unit's sales. Use of the same bills for other trading transactions showed non-compliance, and substantial compliance was not accepted on the facts. The refusal of renewal was therefore sustained, though fresh consideration for subsequent periods was left open on a lawful basis. Case-Laws VAT and Sales Tax Thu, 23 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155315