https://www.taxtmi.com/caselaws?id=155934 Exemption under a sales tax notification should not be rejected merely because supporting certificates were issued after the stipulated period when the assessee had produced them before assessment and the delay was caused by the issuing department. The commentary states that, in such circumstances, the assessing authority should entertain the certificates and examine the exemption claim on merits rather than refuse consideration on a rigid time-limit basis. It further indicates that an assessment and demand founded solely on non-entertainment of the certificates would be unsustainable, with reconsideration required in accordance with law. en-us Tue, 09 Feb 1988 00:00:00 +0530 Wed, 11 Sep 2013 11:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155934 Exemption under a sales tax notification should not be rejected merely because supporting certificates were issued after the stipulated period when the assessee had produced them before assessment and the delay was caused by the issuing department. The commentary states that, in such circumstances, the assessing authority should entertain the certificates and examine the exemption claim on merits rather than refuse consideration on a rigid time-limit basis. It further indicates that an assessment and demand founded solely on non-entertainment of the certificates would be unsustainable, with reconsideration required in accordance with law. Case-Laws VAT and Sales Tax Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155934