https://www.taxtmi.com/caselaws?id=157783 Under the Rajasthan Sales Tax Incentive Scheme, 1987, eligibility for tax exemption is vested in the Screening Committee, so an assessing authority cannot re-open that determination or issue show cause notices to cancel an eligibility certificate merely because it believes the certificate was wrongly granted. Where no breach of scheme conditions by the beneficiary is alleged, the assessing authority has no jurisdiction to withdraw the exemption or seek cancellation on its own; the proper course is to refer the matter to the Screening Committee for action under the scheme. Notices issued without such authority are without jurisdiction and unsustainable. en-us Mon, 04 Apr 1994 00:00:00 +0530 Thu, 10 Oct 2013 16:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157783 Under the Rajasthan Sales Tax Incentive Scheme, 1987, eligibility for tax exemption is vested in the Screening Committee, so an assessing authority cannot re-open that determination or issue show cause notices to cancel an eligibility certificate merely because it believes the certificate was wrongly granted. Where no breach of scheme conditions by the beneficiary is alleged, the assessing authority has no jurisdiction to withdraw the exemption or seek cancellation on its own; the proper course is to refer the matter to the Screening Committee for action under the scheme. Notices issued without such authority are without jurisdiction and unsustainable. Case-Laws VAT and Sales Tax Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157783