https://www.taxtmi.com/caselaws?id=399982 Retrospective exemption certificates issued under the entry tax exemption scheme must be given full effect for the entire covered period, including reassessment years, when the certificates expressly extend to that period. The tax authorities cannot confine the benefit to selected assessment years once retrospective exemption has been granted. Consequential relief may not be refused on technical limitation grounds where the exemption certificate was issued later, sufficient cause exists for seeking reassessment, and the statutory scheme permits revisional or related corrective powers. The availability of an alternative statutory remedy does not justify inaction where the certificate stands valid and has not been withdrawn or shown to be wrongly issued. en-us Fri, 16 Oct 2020 00:00:00 +0530 Mon, 20 Sep 2021 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399982 Retrospective exemption certificates issued under the entry tax exemption scheme must be given full effect for the entire covered period, including reassessment years, when the certificates expressly extend to that period. The tax authorities cannot confine the benefit to selected assessment years once retrospective exemption has been granted. Consequential relief may not be refused on technical limitation grounds where the exemption certificate was issued later, sufficient cause exists for seeking reassessment, and the statutory scheme permits revisional or related corrective powers. The availability of an alternative statutory remedy does not justify inaction where the certificate stands valid and has not been withdrawn or shown to be wrongly issued. Case-Laws VAT and Sales Tax Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399982