https://www.taxtmi.com/caselaws?id=158967 An eligibility certificate for a tax holiday did not permit a small-scale unit to retain sales tax actually collected, because the certificate required any collected tax to be remitted to the Government and the benefit was total exemption, not deferred payment. The demand notices were therefore valid on the main liability. However, the three-day compliance period was held unreasonable, so that part of the notices was modified and four weeks' time was directed instead. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 11 Nov 2013 17:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158967 An eligibility certificate for a tax holiday did not permit a small-scale unit to retain sales tax actually collected, because the certificate required any collected tax to be remitted to the Government and the benefit was total exemption, not deferred payment. The demand notices were therefore valid on the main liability. However, the three-day compliance period was held unreasonable, so that part of the notices was modified and four weeks' time was directed instead. Case-Laws VAT and Sales Tax Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158967