Eligibility certificate jurisdiction under sales tax law rests with the Commissioner, not the committee, after the statutory amendment.

The Divisional Level Committee lacked jurisdiction to cancel or modify an eligibility certificate issued under Section 4-A of the D.P. Sales Tax Act after insertion of sub-section (3), because that power vested in the Commissioner, Sales Tax. An exemption certificate originally granted for five years could not validly be reduced to three years by the Committee, so the impugned order was unsustainable and liable to be quashed.

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Issues: Whether the Divisional Level Committee had power to cancel or modify the eligibility certificate granted under Section 4-A of the D.P. Sales Tax Act.

Analysis: The eligibility certificate had originally granted exemption for five years and was later reduced to three years by the respondent. The Court followed earlier decisions holding that, after insertion of sub-section (3) in Section 4-A, the power to cancel the eligibility certificate vested in the Commissioner, Sales Tax, and not in the Divisional Level Committee. The Committee therefore lacked jurisdiction to reduce the period of exemption, and the impugned order could not be sustained.

Conclusion: The Divisional Level Committee had no power to cancel or modify the eligibility certificate, and the impugned order was liable to be quashed.

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