https://www.taxtmi.com/caselaws?id=160429 Bona fide auction purchasers of an industrial unit were entitled to have their claim for sales tax and entry tax concession examined on their own eligibility and fulfilment of the prescribed conditions. The prior exemption enjoyed by the defaulting concern could not by itself defeat the petitioners' application, because the unit was acquired in auction, possession was taken, and the earlier business had ceased on transfer. The rejection of the application solely on the ground of prior benefit to the old unit was unsustainable, and the matter had to be reconsidered afresh on its own merits. en-us Wed, 14 Feb 2001 00:00:00 +0530 Tue, 17 Dec 2013 18:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160429 Bona fide auction purchasers of an industrial unit were entitled to have their claim for sales tax and entry tax concession examined on their own eligibility and fulfilment of the prescribed conditions. The prior exemption enjoyed by the defaulting concern could not by itself defeat the petitioners' application, because the unit was acquired in auction, possession was taken, and the earlier business had ceased on transfer. The rejection of the application solely on the ground of prior benefit to the old unit was unsustainable, and the matter had to be reconsidered afresh on its own merits. Case-Laws VAT and Sales Tax Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160429