https://www.taxtmi.com/caselaws?id=211842 An authority directed to determine entitlement under a specific exemption notification must apply the earlier judicial directions and the governing notification correctly. Where the claim for an eligibility certificate was rejected by relying on cut-off date clauses without a proper fresh examination under the notification dated 6 October 1994, that rejection could not be sustained. The rejection was quashed and the matter was remanded to the State Level Committee for reconsideration in accordance with the notification and the prior directions of the Court. en-us Tue, 01 Feb 2011 00:00:00 +0530 Wed, 02 Jul 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211842 An authority directed to determine entitlement under a specific exemption notification must apply the earlier judicial directions and the governing notification correctly. Where the claim for an eligibility certificate was rejected by relying on cut-off date clauses without a proper fresh examination under the notification dated 6 October 1994, that rejection could not be sustained. The rejection was quashed and the matter was remanded to the State Level Committee for reconsideration in accordance with the notification and the prior directions of the Court. Case-Laws VAT and Sales Tax Tue, 01 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211842