https://www.taxtmi.com/caselaws?id=162842 An industrial incentive eligibility certificate issued by the competent State Level Committee was treated as final and conclusive for the claimed benefit. The Commercial Tax Department was not the authority to cancel, modify, or disregard that certificate, and any challenge to the assessee's entitlement, including the product classification, had to be taken before the issuing authority. On that basis, tax demand and coercive recovery could not be pursued through assessment proceedings while the certificate remained subsisting, and the assessee could not be compelled to pay tax on an asserted ineligibility for the incentive. en-us Mon, 17 Jan 2005 00:00:00 +0530 Sat, 15 Mar 2014 12:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162842 An industrial incentive eligibility certificate issued by the competent State Level Committee was treated as final and conclusive for the claimed benefit. The Commercial Tax Department was not the authority to cancel, modify, or disregard that certificate, and any challenge to the assessee's entitlement, including the product classification, had to be taken before the issuing authority. On that basis, tax demand and coercive recovery could not be pursued through assessment proceedings while the certificate remained subsisting, and the assessee could not be compelled to pay tax on an asserted ineligibility for the incentive. Case-Laws VAT and Sales Tax Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162842