https://www.taxtmi.com/caselaws?id=158868 A demand for alleged excess sales tax exemption under the 1979 Package Scheme could not stand because the exemption ceiling had to be determined by the eligibility certificate, certificate of entitlement, and the statutory exemption entry, all of which governed the benefit available to the unit. The notional sales tax liability used to monitor the ceiling had already been certified and was undisputed, yet the corporation relied on an incorrect computation and offered no substantiation for the repayment demand with interest. The impugned demand was therefore invalid, and the amount recovered under it was refundable to the petitioners. en-us Wed, 05 Jun 1996 00:00:00 +0530 Fri, 08 Nov 2013 17:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158868 A demand for alleged excess sales tax exemption under the 1979 Package Scheme could not stand because the exemption ceiling had to be determined by the eligibility certificate, certificate of entitlement, and the statutory exemption entry, all of which governed the benefit available to the unit. The notional sales tax liability used to monitor the ceiling had already been certified and was undisputed, yet the corporation relied on an incorrect computation and offered no substantiation for the repayment demand with interest. The impugned demand was therefore invalid, and the amount recovered under it was refundable to the petitioners. Case-Laws VAT and Sales Tax Wed, 05 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158868