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2016 (9) TMI 561 - HC - VAT and Sales TaxSales Tax Waiver Scheme - amendment in eligibility certificate - is petitioner entitled to benefit of waiver scheme even after amendment in eligibility certificate - TNGST - Held that: - the petitioner's Eligibility Certificate has been amended and the Eligibility Certificate has not been cancelled or declared as null and void by the respondents, who are Sales Tax Authorities. As long as the petitioner's Amended Eligibility Certificate, dated 28.08.2002, is valid and not been cancelled by the competent authority, the petitioner is entitled to the benefit of waiver scheme. Respondents have no jurisdiction to cancel such eligibility certificate - petitioner not liable to tax - petition allowed - decided in favor of petitioner.
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