https://www.taxtmi.com/caselaws?id=160067 An inadvertent omission of poly bags from an eligibility certificate did not defeat exemption where the surrounding records showed that the commodity was intended to be covered. The tribunal noted that HMHDPE films and poly bags were distinct commercial commodities, but relied on the first sale bill from the inception of the eligibility period, the industrial scheme's contemplation of bags among manufactured items, and the tax authorities' earlier treatment of the sales as exempt. On those special facts, the omission was treated as a bona fide documentation mistake, and the assessee was not to suffer for errors at various stages; the assessment, appellate and revisional orders were therefore set aside. en-us Mon, 07 Sep 1998 00:00:00 +0530 Sat, 07 Dec 2013 18:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160067 An inadvertent omission of poly bags from an eligibility certificate did not defeat exemption where the surrounding records showed that the commodity was intended to be covered. The tribunal noted that HMHDPE films and poly bags were distinct commercial commodities, but relied on the first sale bill from the inception of the eligibility period, the industrial scheme's contemplation of bags among manufactured items, and the tax authorities' earlier treatment of the sales as exempt. On those special facts, the omission was treated as a bona fide documentation mistake, and the assessee was not to suffer for errors at various stages; the assessment, appellate and revisional orders were therefore set aside. Case-Laws VAT and Sales Tax Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160067