https://www.taxtmi.com/caselaws?id=195699 A fresh VAT exemption application under a later Government circular had to be considered on its own terms, because the expiry of an earlier exemption period did not bar reconsideration. The prior Division Bench restraint only protected existing exemption during its subsistence and did not limit the Government's power to frame a new policy or decide later applications. Recovery of tax allegedly availed for the intervening period was also not to proceed without fair hearing, especially where there was no fraud or misrepresentation and the affected assessee had been treated as exempt under the certificate. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 08 Nov 2017 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195699 A fresh VAT exemption application under a later Government circular had to be considered on its own terms, because the expiry of an earlier exemption period did not bar reconsideration. The prior Division Bench restraint only protected existing exemption during its subsistence and did not limit the Government's power to frame a new policy or decide later applications. Recovery of tax allegedly availed for the intervening period was also not to proceed without fair hearing, especially where there was no fraud or misrepresentation and the affected assessee had been treated as exempt under the certificate. Case-Laws VAT and Sales Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195699