https://www.taxtmi.com/caselaws?id=158570 An eligibility certificate under an incentive notification cannot be refused on the basis of irregularities confined to a later period when the relevant books and transactions for the claimed period show no defect. The authority must assess compliance by reference to the period for which the certificate is sought, and later events cannot justify refusal for an earlier period. A certificate also cannot be denied on a bare finding of non-viability unless there is a specific breach of the notification or an act or omission by the assessee that adversely affected the unit's economic viability. The rejection was therefore unsustainable and the certificate was directed to be granted for the relevant period. en-us Thu, 03 Jun 1993 00:00:00 +0530 Thu, 31 Oct 2013 14:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158570 An eligibility certificate under an incentive notification cannot be refused on the basis of irregularities confined to a later period when the relevant books and transactions for the claimed period show no defect. The authority must assess compliance by reference to the period for which the certificate is sought, and later events cannot justify refusal for an earlier period. A certificate also cannot be denied on a bare finding of non-viability unless there is a specific breach of the notification or an act or omission by the assessee that adversely affected the unit's economic viability. The rejection was therefore unsustainable and the certificate was directed to be granted for the relevant period. Case-Laws VAT and Sales Tax Thu, 03 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158570