https://www.taxtmi.com/caselaws?id=785980 Entitlement to sales tax deferment continues while a final eligibility certificate subsists; the certificate was cancelled with prospective effect from 24.11.2003, and there was no finding of default by the dealer for the subsequent period. The dealer had not collected tax during the deferment period. The tribunal's findings, consistent with an earlier unified HC view, were held to be within jurisdiction and not perverse or contrary to evidence; accordingly the State's tax revision petitions were dismissed and the respondent's entitlement sustained. No costs were ordered and pending miscellaneous petitions were closed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785980 Entitlement to sales tax deferment continues while a final eligibility certificate subsists; the certificate was cancelled with prospective effect from 24.11.2003, and there was no finding of default by the dealer for the subsequent period. The dealer had not collected tax during the deferment period. The tribunal's findings, consistent with an earlier unified HC view, were held to be within jurisdiction and not perverse or contrary to evidence; accordingly the State's tax revision petitions were dismissed and the respondent's entitlement sustained. No costs were ordered and pending miscellaneous petitions were closed. Case-Laws VAT / Sales Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785980