https://www.taxtmi.com/caselaws?id=155858 Eligibility certificates under the sales tax incentive schemes were held to take effect from the dates of the applications, not from the dates of issue, because the schemes contemplated application and screening without prescribing any time-limit for decision. The form requirements, including disclosure of the period sought and the turnover and tax liability for that period, showed that the concession was intended to relate back to the application date. A beneficial tax incentive should not be defeated by administrative delay not attributable to the applicant, and the later amendment making benefit run from the date of issue was not applied. Exemption was therefore available from the application dates, and consequential denial for the intervening period was impermissible. en-us Wed, 28 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155858 Eligibility certificates under the sales tax incentive schemes were held to take effect from the dates of the applications, not from the dates of issue, because the schemes contemplated application and screening without prescribing any time-limit for decision. The form requirements, including disclosure of the period sought and the turnover and tax liability for that period, showed that the concession was intended to relate back to the application date. A beneficial tax incentive should not be defeated by administrative delay not attributable to the applicant, and the later amendment making benefit run from the date of issue was not applied. Exemption was therefore available from the application dates, and consequential denial for the intervening period was impermissible. Case-Laws VAT and Sales Tax Wed, 28 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155858