https://www.taxtmi.com/caselaws?id=422933 An eligibility certificate for sales tax exemption could not be given retrospective effect to cover an earlier assessment period where there was no statutory authority for such retrospectivity. The court noted that the earlier certificate did not permit production beyond the existing limit, and a later certificate could not validate exemption for expansion or modernisation from a prior period. The concurrent findings of the assessing authority, appellate authority, and Tribunal were found free from legal infirmity, so the exemption claim was rejected. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 26 May 2022 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422933 An eligibility certificate for sales tax exemption could not be given retrospective effect to cover an earlier assessment period where there was no statutory authority for such retrospectivity. The court noted that the earlier certificate did not permit production beyond the existing limit, and a later certificate could not validate exemption for expansion or modernisation from a prior period. The concurrent findings of the assessing authority, appellate authority, and Tribunal were found free from legal infirmity, so the exemption claim was rejected. Case-Laws VAT and Sales Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422933