https://www.taxtmi.com/caselaws?id=162397 An exemption application cannot be rejected on new grounds without prior notice or a meaningful opportunity to meet them, as that offends natural justice; the rejection on such grounds was invalid. Objections based on alleged use of old machinery, later factories registration, and the dates of electric connection and raw material purchase did not justify denial of eligibility under section 4-A, because the machinery was purchased before the relevant amendment, the registration certificate existed, the operative date was actual commercial production, and the binding departmental circular supported exemption from that date. The adverse order was set aside and the eligibility certificate was directed to be issued. en-us Tue, 11 Mar 2003 00:00:00 +0530 Tue, 25 Feb 2014 18:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162397 An exemption application cannot be rejected on new grounds without prior notice or a meaningful opportunity to meet them, as that offends natural justice; the rejection on such grounds was invalid. Objections based on alleged use of old machinery, later factories registration, and the dates of electric connection and raw material purchase did not justify denial of eligibility under section 4-A, because the machinery was purchased before the relevant amendment, the registration certificate existed, the operative date was actual commercial production, and the binding departmental circular supported exemption from that date. The adverse order was set aside and the eligibility certificate was directed to be issued. Case-Laws VAT and Sales Tax Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162397