https://www.taxtmi.com/caselaws?id=162938 An assessing authority cannot ignore an exemption certificate issued by the competent screening committee and proceed on a contrary view. Where the certificate expressly grants 75 per cent exemption and requires payment of only 25 per cent tax, the taxing officer must act consistently with that certificate unless it is corrected or cancelled by the competent committee under the prescribed procedure. A notice issued on an assumption of lesser exemption is therefore beyond jurisdiction and liable to be quashed. en-us Mon, 14 Feb 2005 00:00:00 +0530 Wed, 19 Mar 2014 11:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162938 An assessing authority cannot ignore an exemption certificate issued by the competent screening committee and proceed on a contrary view. Where the certificate expressly grants 75 per cent exemption and requires payment of only 25 per cent tax, the taxing officer must act consistently with that certificate unless it is corrected or cancelled by the competent committee under the prescribed procedure. A notice issued on an assumption of lesser exemption is therefore beyond jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162938