https://www.taxtmi.com/caselaws?id=159500 A refusal of an eligibility certificate for tax holiday benefits was unsustainable where the original authority gave no substantive reasons and recorded no finding on the statutory requirements. The revisional authority could not validate that refusal by introducing fresh grounds not found in the original order. As the application had not been lawfully considered on its merits, the matter was remitted for fresh disposal in accordance with law, subject to costs, failing which the rejection would stand. en-us Tue, 15 Jan 1991 00:00:00 +0530 Tue, 26 Nov 2013 14:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159500 A refusal of an eligibility certificate for tax holiday benefits was unsustainable where the original authority gave no substantive reasons and recorded no finding on the statutory requirements. The revisional authority could not validate that refusal by introducing fresh grounds not found in the original order. As the application had not been lawfully considered on its merits, the matter was remitted for fresh disposal in accordance with law, subject to costs, failing which the rejection would stand. Case-Laws VAT and Sales Tax Tue, 15 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159500