https://www.taxtmi.com/caselaws?id=391276 Refusal to issue a tax clearance certificate for renewal of an IMFL licence was treated as premature because the relevant assessment had not been finalised and the turnover figures remained tentative. Entitlement to the certificate was held to depend on the final assessment by the assessing authority, so the writ challenge was not entertained at that stage. The constitutional objection based on article 286 of the Constitution read with sections 14 and 15 of the Central Sales Tax Act was left open for consideration in the assessment proceedings and before the departmental authorities, as it involved mixed questions of fact and law. en-us Wed, 08 Jan 2020 00:00:00 +0530 Fri, 26 Feb 2021 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391276 Refusal to issue a tax clearance certificate for renewal of an IMFL licence was treated as premature because the relevant assessment had not been finalised and the turnover figures remained tentative. Entitlement to the certificate was held to depend on the final assessment by the assessing authority, so the writ challenge was not entertained at that stage. The constitutional objection based on article 286 of the Constitution read with sections 14 and 15 of the Central Sales Tax Act was left open for consideration in the assessment proceedings and before the departmental authorities, as it involved mixed questions of fact and law. Case-Laws VAT and Sales Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391276