https://www.taxtmi.com/caselaws?id=160013 Rejection of an application for an eligibility certificate was held invalid where the screening committees recorded only bald conclusions and gave no reasons. The absence of reasons showed no application of mind to the contention that the goods manufactured were exempt from sales tax for the relevant period, and the applicant was not told why the claim was declined. Such an unreasoned rejection breached the principles of natural justice and could not be sustained merely by describing the claim as time-barred. en-us Wed, 26 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 17:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160013 Rejection of an application for an eligibility certificate was held invalid where the screening committees recorded only bald conclusions and gave no reasons. The absence of reasons showed no application of mind to the contention that the goods manufactured were exempt from sales tax for the relevant period, and the applicant was not told why the claim was declined. Such an unreasoned rejection breached the principles of natural justice and could not be sustained merely by describing the claim as time-barred. Case-Laws VAT and Sales Tax Wed, 26 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160013