https://www.taxtmi.com/caselaws?id=159028 The revisional authority under the Haryana General Sales Tax Act and Rule 28A could not indirectly cancel or modify an eligibility certificate or exemption certificate issued by the competent authorities under the industrial incentive scheme. The power to grant, cancel, or withdraw the eligibility certificate lay with the screening committee, and the power to issue or cancel the exemption certificate lay with the Deputy Excise and Taxation Commissioner. As the withdrawal of exemption was without jurisdiction, no enforceable tax demand survived and interest could not be levied on the notional liability. The exemption position granted by the competent authorities was therefore restored. en-us Fri, 26 Jul 1996 00:00:00 +0530 Wed, 13 Nov 2013 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159028 The revisional authority under the Haryana General Sales Tax Act and Rule 28A could not indirectly cancel or modify an eligibility certificate or exemption certificate issued by the competent authorities under the industrial incentive scheme. The power to grant, cancel, or withdraw the eligibility certificate lay with the screening committee, and the power to issue or cancel the exemption certificate lay with the Deputy Excise and Taxation Commissioner. As the withdrawal of exemption was without jurisdiction, no enforceable tax demand survived and interest could not be levied on the notional liability. The exemption position granted by the competent authorities was therefore restored. Case-Laws VAT and Sales Tax Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159028