https://www.taxtmi.com/highlights?id=64523 Grant of eligibility certificate - ownership of the land - The validity of the agreement to sell dated 25.11.1999, has been doubted by the Tribunal as the original copy was never produced before the Tribunal nor were the documents produced before the Divisional Level Committee, which was considering the case of the revisionist firm. Even before this Court no material has been placed so as to doubt the correctness of findings recorded by the Tribunal and hence there is no material before this Court to interfere with the concurrent findings of authorities below that the condition required for transfer of land was not completed prior to last date i.e. 31.01.2000. - revisionist did not fulfill the conditions before the cut-off date fixed and hence is not entitled for exemption. - HC en-us Sat, 09 Jul 2022 08:00:39 +0530 Sat, 09 Jul 2022 08:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64523 Grant of eligibility certificate - ownership of the land - The validity of the agreement to sell dated 25.11.1999, has been doubted by the Tribunal as the original copy was never produced before the Tribunal nor were the documents produced before the Divisional Level Committee, which was considering the case of the revisionist firm. Even before this Court no material has been placed so as to doubt the correctness of findings recorded by the Tribunal and hence there is no material before this Court to interfere with the concurrent findings of authorities below that the condition required for transfer of land was not completed prior to last date i.e. 31.01.2000. - revisionist did not fulfill the conditions before the cut-off date fixed and hence is not entitled for exemption. - HC Highlights VAT and Sales Tax Sat, 09 Jul 2022 08:00:39 +0530 https://www.taxtmi.com/highlights?id=64523