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<h1>Commissioner, Not Divisional Committee, Holds Power to Modify Eligibility Certificates under D. P. Sales Tax Act</h1> The High Court of Allahabad held that the power to cancel or modify an eligibility certificate under Section 4-A of the D. P. Sales Tax Act rests with the ... - The High Court of Allahabad held that the power to cancel or modify an eligibility certificate under Section 4-A of the D. P. Sales Tax Act rests with the Commissioner of Sales Tax, not the Divisional Level Committee. The Court quashed an order modifying the petitioner's eligibility certificate and allowed the writ petition with costs. (1995 (1) TMI 392 - ALLAHABAD HIGH COURT)
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