https://www.taxtmi.com/caselaws?id=162861 An assessment for the four quarters ending 31 March 1999 was held liable to reopening because an eligibility certificate for tax remission, though issued later, was given retrospective effect from 30 April 1998 and covered the relevant period. The application for the certificate had been filed in time, and the delay in issuance did not defeat the petitioner's entitlement. On that basis, the tax assessed for the period could not be retained, and the amount already deposited was treated as refundable. The assessment under section 46A was therefore required to be reopened and reconsidered in light of the eligibility certificate. en-us Tue, 01 Mar 2005 00:00:00 +0530 Tue, 18 Mar 2014 11:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162861 An assessment for the four quarters ending 31 March 1999 was held liable to reopening because an eligibility certificate for tax remission, though issued later, was given retrospective effect from 30 April 1998 and covered the relevant period. The application for the certificate had been filed in time, and the delay in issuance did not defeat the petitioner's entitlement. On that basis, the tax assessed for the period could not be retained, and the amount already deposited was treated as refundable. The assessment under section 46A was therefore required to be reopened and reconsidered in light of the eligibility certificate. Case-Laws VAT and Sales Tax Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162861