https://www.taxtmi.com/caselaws?id=157980 Eligibility under the Sales Tax Incentive Scheme, 1987 was held to operate from the date the unit applied for the eligibility certificate, rather than from the later date of issuance. The application was filed within time with the required documents, and the delay in processing was not attributable to the applicant. Collection and payment of tax during the intervening period did not change the operative date of eligibility. The writ petition was allowed, and the assessee was entitled to the exemption benefit from the application date. en-us Tue, 25 Aug 1992 00:00:00 +0530 Mon, 14 Oct 2013 16:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157980 Eligibility under the Sales Tax Incentive Scheme, 1987 was held to operate from the date the unit applied for the eligibility certificate, rather than from the later date of issuance. The application was filed within time with the required documents, and the delay in processing was not attributable to the applicant. Collection and payment of tax during the intervening period did not change the operative date of eligibility. The writ petition was allowed, and the assessee was entitled to the exemption benefit from the application date. Case-Laws VAT and Sales Tax Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157980