https://www.taxtmi.com/caselaws?id=160067 The Tribunal allowed the application, directing a fresh assessment for the period in question based on the understanding that poly bags were intended to be covered under the eligibility certificate. The Tribunal found a genuine mistake in not mentioning poly bags in the certificate, supported by the conduct of taxing authorities and the approved industrial unit scheme. The assessing authority was directed to consider bags as impliedly included in the eligibility certificate, setting aside previous orders with no costs awarded. 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 The Tribunal allowed the application, directing a fresh assessment for the period in question based on the understanding that poly bags were intended to be covered under the eligibility certificate. The Tribunal found a genuine mistake in not mentioning poly bags in the certificate, supported by the conduct of taxing authorities and the approved industrial unit scheme. The assessing authority was directed to consider bags as impliedly included in the eligibility certificate, setting aside previous orders with no costs awarded. Case-Laws VAT and Sales Tax Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160067