https://www.taxtmi.com/caselaws?id=160354 An exemption certificate issued under a statutory sales tax incentive scheme cannot be altered by an authority without statutory review power; only the competent tax authority may correct an apparent mistake within the governing framework. The scheme's diversification concept is tied to an existing project and its investment base, so it does not extend to a wholly independent unit manufacturing an unrelated product. On that construction, a new and unconnected unit is entitled to treatment as a new unit rather than as mere diversification, and unilateral reduction of the exemption limit is invalid. en-us Wed, 09 Dec 1998 00:00:00 +0530 Mon, 16 Dec 2013 16:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160354 An exemption certificate issued under a statutory sales tax incentive scheme cannot be altered by an authority without statutory review power; only the competent tax authority may correct an apparent mistake within the governing framework. The scheme's diversification concept is tied to an existing project and its investment base, so it does not extend to a wholly independent unit manufacturing an unrelated product. On that construction, a new and unconnected unit is entitled to treatment as a new unit rather than as mere diversification, and unilateral reduction of the exemption limit is invalid. Case-Laws VAT and Sales Tax Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160354