https://www.taxtmi.com/caselaws?id=162178 A bona fide application based on a revenue certificate did not amount to fraud or misrepresentation merely because the later legal position showed the industrial unit was outside the claimed tahsil limit; the amendment was unsustainable, but fraud was not proved. The dealer remained entitled to tax remission where the eligibility certificate was operative and tax could not realistically be realised from customers without penal exposure, so denial of the remaining remission was not sustainable. The Tribunal could validly direct the assessing authority to pass a fresh order granting remission, as it corrected the legal position within jurisdiction. en-us Mon, 26 Nov 2001 00:00:00 +0530 Thu, 20 Feb 2014 14:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162178 A bona fide application based on a revenue certificate did not amount to fraud or misrepresentation merely because the later legal position showed the industrial unit was outside the claimed tahsil limit; the amendment was unsustainable, but fraud was not proved. The dealer remained entitled to tax remission where the eligibility certificate was operative and tax could not realistically be realised from customers without penal exposure, so denial of the remaining remission was not sustainable. The Tribunal could validly direct the assessing authority to pass a fresh order granting remission, as it corrected the legal position within jurisdiction. Case-Laws VAT and Sales Tax Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162178