https://www.taxtmi.com/caselaws?id=159496 Under an industrial sales tax exemption scheme, a slight delay in filing the exemption application was not treated as an automatic ground for refusal, because rigid insistence on time limits would frustrate the policy objective. The Court also held that rejection for an incomplete Director of Industries certificate was improper without first giving the applicant a reasonable opportunity to cure the defect. In the absence of clear government guidelines, certification could be worked out with reference to the Central Government registration certificate for medium and large industries. The rejection orders were quashed and the matters remitted for fresh consideration after allowing defect correction. en-us Fri, 02 Aug 1991 00:00:00 +0530 Tue, 26 Nov 2013 14:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159496 Under an industrial sales tax exemption scheme, a slight delay in filing the exemption application was not treated as an automatic ground for refusal, because rigid insistence on time limits would frustrate the policy objective. The Court also held that rejection for an incomplete Director of Industries certificate was improper without first giving the applicant a reasonable opportunity to cure the defect. In the absence of clear government guidelines, certification could be worked out with reference to the Central Government registration certificate for medium and large industries. The rejection orders were quashed and the matters remitted for fresh consideration after allowing defect correction. Case-Laws VAT and Sales Tax Fri, 02 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159496