https://www.taxtmi.com/caselaws?id=157511 A recognition certificate under the M.P. General Sales Tax Act, 1958, enables a registered dealer to obtain a concessional rate, and is granted only on satisfaction of statutory conditions with continuing eligibility and compliance. The M.P. High Court noted that, although the Act does not expressly provide for rescission, the scheme of the Act and rules supports cancellation where eligibility ceases, the rules are breached, or tax payment defaults occur. Applying section 21 of the M.P. General Clauses Act, 1957, the Court treated the power to cancel as necessarily implied and consistent with the legislative framework, and upheld rule 14-C(4) as intra vires. en-us Tue, 25 Jan 1994 00:00:00 +0530 Mon, 07 Oct 2013 14:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157511 A recognition certificate under the M.P. General Sales Tax Act, 1958, enables a registered dealer to obtain a concessional rate, and is granted only on satisfaction of statutory conditions with continuing eligibility and compliance. The M.P. High Court noted that, although the Act does not expressly provide for rescission, the scheme of the Act and rules supports cancellation where eligibility ceases, the rules are breached, or tax payment defaults occur. Applying section 21 of the M.P. General Clauses Act, 1957, the Court treated the power to cancel as necessarily implied and consistent with the legislative framework, and upheld rule 14-C(4) as intra vires. Case-Laws VAT and Sales Tax Tue, 25 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157511