https://www.taxtmi.com/caselaws?id=163192 A beneficial industrial tax exemption scheme may validly impose a cut-off date and revised eligibility conditions, and the 31 December 1999 registration requirement was upheld as a permissible classification intended to prevent false claims. However, rejection of eligibility certificate applications without notice, an effective hearing, or a reasoned enquiry was held unsustainable because denial of exemption carries civil consequences. The non-speaking rejection and appellate orders were quashed, and the matters were remitted for fresh consideration after notice, opportunity to explain compliance, and a speaking order. en-us Tue, 26 Feb 2008 00:00:00 +0530 Sat, 01 Oct 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163192 A beneficial industrial tax exemption scheme may validly impose a cut-off date and revised eligibility conditions, and the 31 December 1999 registration requirement was upheld as a permissible classification intended to prevent false claims. However, rejection of eligibility certificate applications without notice, an effective hearing, or a reasoned enquiry was held unsustainable because denial of exemption carries civil consequences. The non-speaking rejection and appellate orders were quashed, and the matters were remitted for fresh consideration after notice, opportunity to explain compliance, and a speaking order. Case-Laws VAT and Sales Tax Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163192