https://www.taxtmi.com/caselaws?id=159557 Eligibility under a tax-holiday notification was denied where the business changed constitution during the operative embargo period, because the later lifting of the restriction did not undo the legal effect of the prohibited change. The applicant-company also failed to qualify as the dealer that set up the industrial unit, since the unit had already been established and brought into production by the predecessor partnership and was only later taken over and expanded. Delay in disposal of the application did not justify interference, as the record showed non-appearance and failure to produce records, and no independent merit supported relief. The rejection of the eligibility certificate was upheld. en-us Tue, 09 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 14:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159557 Eligibility under a tax-holiday notification was denied where the business changed constitution during the operative embargo period, because the later lifting of the restriction did not undo the legal effect of the prohibited change. The applicant-company also failed to qualify as the dealer that set up the industrial unit, since the unit had already been established and brought into production by the predecessor partnership and was only later taken over and expanded. Delay in disposal of the application did not justify interference, as the record showed non-appearance and failure to produce records, and no independent merit supported relief. The rejection of the eligibility certificate was upheld. Case-Laws VAT and Sales Tax Tue, 09 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159557