https://www.taxtmi.com/caselaws?id=154400 A Sales Tax Officer lacked jurisdiction to question an eligibility certificate issued by the competent industries authority under the U.P. Sales Tax Act. The statute entrusted grant of exemption and the prescribed eligibility certificate to specified authorities, while the Commissioner's power under section 4-A(3) was confined to cancellation for misuse and did not permit reappraisal of the certificate itself. The later procedural notification operated prospectively and did not affect earlier certificates. In the absence of any statutory power in the Act or Rules, the show cause notice proceeding on non-availability of exemption was without jurisdiction and liable to be quashed. en-us Thu, 20 Feb 1986 00:00:00 +0530 Mon, 19 Aug 2013 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154400 A Sales Tax Officer lacked jurisdiction to question an eligibility certificate issued by the competent industries authority under the U.P. Sales Tax Act. The statute entrusted grant of exemption and the prescribed eligibility certificate to specified authorities, while the Commissioner's power under section 4-A(3) was confined to cancellation for misuse and did not permit reappraisal of the certificate itself. The later procedural notification operated prospectively and did not affect earlier certificates. In the absence of any statutory power in the Act or Rules, the show cause notice proceeding on non-availability of exemption was without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 20 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154400