https://www.taxtmi.com/caselaws?id=159647 Eligibility under an industrial exemption certificate was linked to the effective period of the underlying registration, and a later modification of the registration certificate covering the relevant period removed the basis for restricting the benefit. On that footing, the objection that review was time-barred and the plea that an alternative revision remedy existed did not defeat relief because the material facts were undisputed and the subsequent development changed the legal position. The restriction in paragraph 5 of the eligibility certificate was therefore liable to be quashed, and the exemption benefit applied for the full period from 28 January 1989 to 27 January 1996. en-us Tue, 17 Nov 1998 00:00:00 +0530 Thu, 28 Nov 2013 17:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159647 Eligibility under an industrial exemption certificate was linked to the effective period of the underlying registration, and a later modification of the registration certificate covering the relevant period removed the basis for restricting the benefit. On that footing, the objection that review was time-barred and the plea that an alternative revision remedy existed did not defeat relief because the material facts were undisputed and the subsequent development changed the legal position. The restriction in paragraph 5 of the eligibility certificate was therefore liable to be quashed, and the exemption benefit applied for the full period from 28 January 1989 to 27 January 1996. Case-Laws VAT and Sales Tax Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159647