https://www.taxtmi.com/caselaws?id=161346 Sales tax exemption attached to an eligibility certificate issued by the competent authority could not be denied by the assessing authority by re-examining the basis on which the certificate was granted, unless the certificate was shown to be nonexistent or bogus. A later cancellation of the certificate operated only prospectively and did not retrospectively defeat exemption for transactions covered while the certificate remained in force and was relied upon by the assessee. The Revenue's challenge therefore failed, and the exemption was held available for the relevant period. en-us Wed, 04 Sep 2002 00:00:00 +0530 Thu, 16 Jan 2014 11:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161346 Sales tax exemption attached to an eligibility certificate issued by the competent authority could not be denied by the assessing authority by re-examining the basis on which the certificate was granted, unless the certificate was shown to be nonexistent or bogus. A later cancellation of the certificate operated only prospectively and did not retrospectively defeat exemption for transactions covered while the certificate remained in force and was relied upon by the assessee. The Revenue's challenge therefore failed, and the exemption was held available for the relevant period. Case-Laws VAT and Sales Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161346