https://www.taxtmi.com/caselaws?id=157935 The High Court of Andhra Pradesh held that the Commercial Tax Officer was unjustified in initiating recovery proceedings against the petitioner without considering the temporary eligibility certificate. The court found the actions of the respondent to be illegal, arbitrary, and high-handed, leading to the direction of refunding the tax amount with interest. The judgment favored the petitioner, emphasizing the importance of adhering to government guidelines and respecting the validity of issued certificates in such matters. en-us Mon, 20 Mar 1995 00:00:00 +0530 Mon, 14 Oct 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157935 The High Court of Andhra Pradesh held that the Commercial Tax Officer was unjustified in initiating recovery proceedings against the petitioner without considering the temporary eligibility certificate. The court found the actions of the respondent to be illegal, arbitrary, and high-handed, leading to the direction of refunding the tax amount with interest. The judgment favored the petitioner, emphasizing the importance of adhering to government guidelines and respecting the validity of issued certificates in such matters. Case-Laws VAT and Sales Tax Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157935