https://www.taxtmi.com/caselaws?id=161643 A revised eligibility certificate and sales tax waiver scheme confined relief to "actual sales tax remitted" during the specified period, so purchase tax could not be counted within the benefit. Although "tax" under the Tamil Nadu General Sales Tax Act may broadly include purchase tax, the narrower wording of the certificate controlled and the scheme itself gave no purchase tax relief. The challenge to the revised certificate also failed because it had been accepted earlier and no apparent error was shown in the Tribunal's order. Accordingly, the refusal to interfere with the demand was upheld. en-us Wed, 17 Mar 2004 00:00:00 +0530 Mon, 03 Feb 2014 14:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161643 A revised eligibility certificate and sales tax waiver scheme confined relief to "actual sales tax remitted" during the specified period, so purchase tax could not be counted within the benefit. Although "tax" under the Tamil Nadu General Sales Tax Act may broadly include purchase tax, the narrower wording of the certificate controlled and the scheme itself gave no purchase tax relief. The challenge to the revised certificate also failed because it had been accepted earlier and no apparent error was shown in the Tribunal's order. Accordingly, the refusal to interfere with the demand was upheld. Case-Laws VAT and Sales Tax Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161643