https://www.taxtmi.com/caselaws?id=156797 An eligibility certificate for a concluded earlier period cannot be cancelled on the basis of subsequent events occurring long after that period. The Tribunal treated later developments in July 1987 as legally irrelevant to a certificate granted for 16 March 1984 to 31 March 1984, and held that the cancellation orders could not stand. It also noted that the application concerned renewal of the certificate for later years under the relevant sales tax rules, but the earlier-period cancellation was the decisive issue and the other factual controversies were not examined. en-us Mon, 25 Mar 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156797 An eligibility certificate for a concluded earlier period cannot be cancelled on the basis of subsequent events occurring long after that period. The Tribunal treated later developments in July 1987 as legally irrelevant to a certificate granted for 16 March 1984 to 31 March 1984, and held that the cancellation orders could not stand. It also noted that the application concerned renewal of the certificate for later years under the relevant sales tax rules, but the earlier-period cancellation was the decisive issue and the other factual controversies were not examined. Case-Laws VAT and Sales Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156797