https://www.taxtmi.com/caselaws?id=157106 Where a notified sales tax exemption for a newly set up small-scale industry depended on registration, the Court held that administrative delay in issuing the certificate could not defeat the substantive benefit when the application was duly completed and the notification prescribed no contrary time limit. Applying fairness and Article 14-based reasoning, it treated the exemption as available from the date of application rather than the date of actual grant. The registration by the Industries Department was likewise held to operate from the application date, so the assessee was entitled to exemption from that date. en-us Thu, 21 May 1992 00:00:00 +0530 Mon, 30 Sep 2013 14:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157106 Where a notified sales tax exemption for a newly set up small-scale industry depended on registration, the Court held that administrative delay in issuing the certificate could not defeat the substantive benefit when the application was duly completed and the notification prescribed no contrary time limit. Applying fairness and Article 14-based reasoning, it treated the exemption as available from the date of application rather than the date of actual grant. The registration by the Industries Department was likewise held to operate from the application date, so the assessee was entitled to exemption from that date. Case-Laws VAT and Sales Tax Thu, 21 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157106