https://www.taxtmi.com/caselaws?id=160950 Under the Dispersal of Industries Packaging Scheme of Incentives, 1993, the eligibility certificate was to reflect the scheme's operative timing and could not be deferred indefinitely after an eligible unit had completed the required steps. Clause 4.1(4) was treated as governing compliance and filing timing, not as authority for unexplained delay in processing. Because the application was pending when the scheme was amended on 23 March 2000, it was treated as a pipeline case under the amended scheme. The petitioners were therefore entitled to the eligibility certificate from the date of application, 3 September 1998, and not only from 1 January 2000. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 27 Dec 2013 15:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160950 Under the Dispersal of Industries Packaging Scheme of Incentives, 1993, the eligibility certificate was to reflect the scheme's operative timing and could not be deferred indefinitely after an eligible unit had completed the required steps. Clause 4.1(4) was treated as governing compliance and filing timing, not as authority for unexplained delay in processing. Because the application was pending when the scheme was amended on 23 March 2000, it was treated as a pipeline case under the amended scheme. The petitioners were therefore entitled to the eligibility certificate from the date of application, 3 September 1998, and not only from 1 January 2000. Case-Laws VAT and Sales Tax Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160950