https://www.taxtmi.com/caselaws?id=249453 The court granted the writ petition, setting aside the order rejecting the petitioner's application for exemption from sales/purchase tax. The court emphasized the retrospective deletion of the rule disentitling the petitioner, allowing for their entitlement to exemption. The matter was remitted to the Assistant Excise and Taxation Commissioner for reconsideration, with the petitioner required to demonstrate non-collection of relevant tax from customers during the disputed period. The Commissioner was instructed to ensure compliance with the law, including any tax remittance if collected, and no costs were awarded to any party. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 14 Jul 2014 11:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249453 The court granted the writ petition, setting aside the order rejecting the petitioner's application for exemption from sales/purchase tax. The court emphasized the retrospective deletion of the rule disentitling the petitioner, allowing for their entitlement to exemption. The matter was remitted to the Assistant Excise and Taxation Commissioner for reconsideration, with the petitioner required to demonstrate non-collection of relevant tax from customers during the disputed period. The Commissioner was instructed to ensure compliance with the law, including any tax remittance if collected, and no costs were awarded to any party. Case-Laws VAT and Sales Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249453