https://www.taxtmi.com/caselaws?id=167756 An eligibility certificate and related tax exemption, once granted after due consideration, could not be withdrawn or refused on a later change of opinion alone. The governing scheme allowed cancellation only on recognised grounds such as fraud, misrepresentation, suppression of material facts, false information, or breach of conditions, and none was shown. The underlying question whether the activity amounted to manufacture was treated as debatable, making the earlier departmental view a possible view. The refusal to renew the benefit was therefore unsustainable. en-us Thu, 30 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167756 An eligibility certificate and related tax exemption, once granted after due consideration, could not be withdrawn or refused on a later change of opinion alone. The governing scheme allowed cancellation only on recognised grounds such as fraud, misrepresentation, suppression of material facts, false information, or breach of conditions, and none was shown. The underlying question whether the activity amounted to manufacture was treated as debatable, making the earlier departmental view a possible view. The refusal to renew the benefit was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167756