https://www.taxtmi.com/caselaws?id=162240 Where entitlement to an eligibility certificate and tax holiday is finally determined only by a later retrospective order, limitation for consequential reopening of assessment runs from that crystallising adjudication and not from the earlier pendency of the claim. The assessee's application for reopening, made promptly after the competent authority allowed the benefit in 2002 with effect from 5 January 1993, was therefore not time-barred. The Tribunal's approach of treating the passage of six years as decisive was rejected because it ignored the binding effect of the later order that created the enforceable right to seek reopening for the relevant three-year period. en-us Fri, 05 Aug 2005 00:00:00 +0530 Fri, 21 Feb 2014 14:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162240 Where entitlement to an eligibility certificate and tax holiday is finally determined only by a later retrospective order, limitation for consequential reopening of assessment runs from that crystallising adjudication and not from the earlier pendency of the claim. The assessee's application for reopening, made promptly after the competent authority allowed the benefit in 2002 with effect from 5 January 1993, was therefore not time-barred. The Tribunal's approach of treating the passage of six years as decisive was rejected because it ignored the binding effect of the later order that created the enforceable right to seek reopening for the relevant three-year period. Case-Laws VAT and Sales Tax Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162240