Eligibility certificate jurisdiction: only the Commissioner can alter or cancel granted exemption under the U.P. Sales Tax Act.

The power to reduce, amend or cancel an eligibility certificate under Section 4-A(3) of the U.P. Sales Tax Act rests with the Commissioner, Sales Tax, not the Divisional Level Committee. On that basis, once an eligibility certificate has been granted, the Committee cannot lawfully shorten the exemption period or otherwise modify the certificate. The impugned orders reducing the exemption period were therefore without jurisdiction and could not be sustained.

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Issues: Whether the Divisional Level Committee had jurisdiction to reduce or amend an already granted eligibility certificate under Section 4-A(3) of the U. P. Sales Tax Act.

Analysis: The challenge was confined to the legal issue of authority. The controlling provision vested the relevant power in the Commissioner, Sales Tax under Section 4-A(3), and the earlier decision relied upon had already held that cancellation of an eligibility certificate lies with that authority. On that basis, the Divisional Level Committee could not lawfully reduce the period of exemption or otherwise amend the certificate once granted.

Conclusion: The Divisional Level Committee had no jurisdiction to pass the impugned orders reducing the exemption period, and the orders were unsustainable.

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