https://www.taxtmi.com/caselaws?id=184777 An eligibility certificate granted to a new industrial unit under Section 4-A protected the petitioners from assessment and recovery of sales tax during its currency. The Court applied earlier binding authority that, once such a certificate is in force, the Sales Tax Officer cannot proceed in disregard of it. That protection continues until the eligibility period expires or the certificate is lawfully cancelled by the competent authority. The writ petition was therefore allowed, and mandamus issued restraining assessment until expiry or cancellation of the certificate. en-us Mon, 02 Mar 1987 00:00:00 +0530 Wed, 20 Jul 2016 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184777 An eligibility certificate granted to a new industrial unit under Section 4-A protected the petitioners from assessment and recovery of sales tax during its currency. The Court applied earlier binding authority that, once such a certificate is in force, the Sales Tax Officer cannot proceed in disregard of it. That protection continues until the eligibility period expires or the certificate is lawfully cancelled by the competent authority. The writ petition was therefore allowed, and mandamus issued restraining assessment until expiry or cancellation of the certificate. Case-Laws VAT and Sales Tax Mon, 02 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184777