https://www.taxtmi.com/caselaws?id=159664 A sales tax exemption certificate does not protect a dealer for any period before it is actually granted, so liability can still arise for the pre-certificate period. However, once the certificate is issued and remains operative, the dealer is entitled to rely on it until a valid cancellation takes effect. Applying that distinction, the Court treated the period before issuance separately from the period during which the certificate was in force, and held that retrospective cancellation could not negate the exemption for the operative period without lawful effect from the relevant date. en-us Wed, 28 Jan 1998 00:00:00 +0530 Thu, 28 Nov 2013 18:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159664 A sales tax exemption certificate does not protect a dealer for any period before it is actually granted, so liability can still arise for the pre-certificate period. However, once the certificate is issued and remains operative, the dealer is entitled to rely on it until a valid cancellation takes effect. Applying that distinction, the Court treated the period before issuance separately from the period during which the certificate was in force, and held that retrospective cancellation could not negate the exemption for the operative period without lawful effect from the relevant date. Case-Laws VAT and Sales Tax Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159664