https://www.taxtmi.com/caselaws?id=157935 Temporary eligibility certificates under the incentive scheme entitled the industry to sales tax exemption, and the Commercial Tax Officer was required to grant the exemption and reflect it in the final eligibility certificate. Coercive recovery of tax despite that certificate was therefore treated as illegal, arbitrary, and high-handed. The later explanations advanced for retaining the collections, including alleged non-utilisation for industrial development and closure of the unit, were regarded as irrelevant to the validity of the earlier recovery and the refusal to refund. Refund of the recovered tax with interest at 12% per annum from the dates of recovery until repayment was directed. en-us Mon, 20 Mar 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157935 Temporary eligibility certificates under the incentive scheme entitled the industry to sales tax exemption, and the Commercial Tax Officer was required to grant the exemption and reflect it in the final eligibility certificate. Coercive recovery of tax despite that certificate was therefore treated as illegal, arbitrary, and high-handed. The later explanations advanced for retaining the collections, including alleged non-utilisation for industrial development and closure of the unit, were regarded as irrelevant to the validity of the earlier recovery and the refusal to refund. Refund of the recovered tax with interest at 12% per annum from the dates of recovery until repayment was directed. Case-Laws VAT and Sales Tax Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157935