https://www.taxtmi.com/caselaws?id=163636 The concessional sales tax scheme under the Assam Industries (Sales Tax Concessions) Act, 1986 and the 1988 Rules applied only to new industrial units meeting the statutory eligibility conditions. An industrial unit that had already taken exemption under an earlier policy did not qualify as a new unit for the later concession regime. An authorisation certificate issued without satisfying those eligibility requirements could not validate an assessment founded on it, because the assessment was affected by jurisdictional error. That error was held amenable to revision under the Assam General Sales Tax Act, 1993, so the revisional authority was competent to interfere with the assessment and the challenge failed. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163636 The concessional sales tax scheme under the Assam Industries (Sales Tax Concessions) Act, 1986 and the 1988 Rules applied only to new industrial units meeting the statutory eligibility conditions. An industrial unit that had already taken exemption under an earlier policy did not qualify as a new unit for the later concession regime. An authorisation certificate issued without satisfying those eligibility requirements could not validate an assessment founded on it, because the assessment was affected by jurisdictional error. That error was held amenable to revision under the Assam General Sales Tax Act, 1993, so the revisional authority was competent to interfere with the assessment and the challenge failed. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163636