https://www.taxtmi.com/caselaws?id=410855 Where exemption eligibility has been determined by the competent industrial authority through an eligibility certificate and later clarification, sales tax authorities cannot disregard that determination and deny exemption by substituting their own view on production quantities or raw-material consumption. The document states that assessment re-opened on audit objection, revision under Rule 80, and the consequential appellate action were unsustainable because the District Industries Centre was the proper authority to decide exemption entitlement under the Industrial Policy Resolution. The impugned enhancement, revision, and appellate affirmation were set aside, and the deposited amount was directed to be refunded. en-us Wed, 05 May 2021 00:00:00 +0530 Tue, 10 Aug 2021 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410855 Where exemption eligibility has been determined by the competent industrial authority through an eligibility certificate and later clarification, sales tax authorities cannot disregard that determination and deny exemption by substituting their own view on production quantities or raw-material consumption. The document states that assessment re-opened on audit objection, revision under Rule 80, and the consequential appellate action were unsustainable because the District Industries Centre was the proper authority to decide exemption entitlement under the Industrial Policy Resolution. The impugned enhancement, revision, and appellate affirmation were set aside, and the deposited amount was directed to be refunded. Case-Laws VAT and Sales Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410855