https://www.taxtmi.com/caselaws?id=157408 Retrospective omission of an exemption entry can remove the legal basis for refusing an eligibility certificate, requiring the claim to be reconsidered under the revised notification; consequential penalty orders that rest only on the refused exemption cannot survive independently and fall with the foundation. A non-speaking dismissal of an appeal is not a merits adjudication and may be set aside for fresh disposal, with the appeal re-admitted and decided by a reasoned order after hearing the parties. The text therefore illustrates that downstream tax consequences depend on the continuing validity of the primary exemption decision, and that appellate orders must disclose reasons. en-us Mon, 07 Mar 1994 00:00:00 +0530 Sat, 05 Oct 2013 13:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157408 Retrospective omission of an exemption entry can remove the legal basis for refusing an eligibility certificate, requiring the claim to be reconsidered under the revised notification; consequential penalty orders that rest only on the refused exemption cannot survive independently and fall with the foundation. A non-speaking dismissal of an appeal is not a merits adjudication and may be set aside for fresh disposal, with the appeal re-admitted and decided by a reasoned order after hearing the parties. The text therefore illustrates that downstream tax consequences depend on the continuing validity of the primary exemption decision, and that appellate orders must disclose reasons. Case-Laws VAT and Sales Tax Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157408