https://www.taxtmi.com/caselaws?id=160295 Eligibility for a sales tax holiday under section 39 arose on the date of the first sale of the unit's product. At that point, rule 99 then in force provided a five-year holiday for a small-scale industrial unit outside the CMDA area. The later amendment extending the holiday to seven years was not retrospective and did not alter accrued substantive rights. A pending eligibility-certificate application did not shift the accrual date or enlarge the entitlement. The article also distinguishes procedural limitation authorities, treating this question as one of substantive entitlement. The refusal to grant a seven-year eligibility certificate was upheld. en-us Thu, 05 Nov 1998 00:00:00 +0530 Sat, 14 Dec 2013 11:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160295 Eligibility for a sales tax holiday under section 39 arose on the date of the first sale of the unit's product. At that point, rule 99 then in force provided a five-year holiday for a small-scale industrial unit outside the CMDA area. The later amendment extending the holiday to seven years was not retrospective and did not alter accrued substantive rights. A pending eligibility-certificate application did not shift the accrual date or enlarge the entitlement. The article also distinguishes procedural limitation authorities, treating this question as one of substantive entitlement. The refusal to grant a seven-year eligibility certificate was upheld. Case-Laws VAT and Sales Tax Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160295