https://www.taxtmi.com/caselaws?id=211957 A recognition certificate under section 4B of the Uttar Pradesh Trade Tax Act, 1948 is a conditional concession covering items required for manufacture of notified goods. The assessing authority may amend the certificate for sufficient reason, but only after giving a reasonable opportunity of hearing. Show-cause notices were therefore the proper step for considering deletion of high speed diesel oil from the eligible list. Any withdrawal or deletion of the concessional item cannot operate retrospectively and takes effect only prospectively from the date of the notice. The matter was remitted for fresh decision on merits after hearing the assessees. en-us Fri, 26 Feb 2010 00:00:00 +0530 Thu, 15 Mar 2012 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211957 A recognition certificate under section 4B of the Uttar Pradesh Trade Tax Act, 1948 is a conditional concession covering items required for manufacture of notified goods. The assessing authority may amend the certificate for sufficient reason, but only after giving a reasonable opportunity of hearing. Show-cause notices were therefore the proper step for considering deletion of high speed diesel oil from the eligible list. Any withdrawal or deletion of the concessional item cannot operate retrospectively and takes effect only prospectively from the date of the notice. The matter was remitted for fresh decision on merits after hearing the assessees. Case-Laws VAT and Sales Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211957