https://www.taxtmi.com/caselaws?id=160825 Subsequent grant of eligibility and entitlement certificates for sales tax deferment can justify restoring appeals dismissed for non-compliance with a pre-deposit direction. The Court noted that the later certificates established entitlement to deferment from the date of commercial production, which materially changed the basis on which the appeals had earlier been dismissed. As the original non-deposit order rested on a footing that no longer held good, the dismissal could not stand. The appeals were therefore restored and directed to be heard on merits without insisting on deposit of the assessed amount. en-us Thu, 04 Jul 2002 00:00:00 +0530 Wed, 25 Dec 2013 12:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160825 Subsequent grant of eligibility and entitlement certificates for sales tax deferment can justify restoring appeals dismissed for non-compliance with a pre-deposit direction. The Court noted that the later certificates established entitlement to deferment from the date of commercial production, which materially changed the basis on which the appeals had earlier been dismissed. As the original non-deposit order rested on a footing that no longer held good, the dismissal could not stand. The appeals were therefore restored and directed to be heard on merits without insisting on deposit of the assessed amount. Case-Laws VAT and Sales Tax Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160825