https://www.taxtmi.com/caselaws?id=159109 The court ruled in favor of the applicant in a case involving the cancellation of an eligibility certificate for tax exemption. The court found that the Commissioner's decision to cancel the certificate due to subsequent conditions not being satisfied was arbitrary and without jurisdiction. It was emphasized that the applicant should not be penalized for the department's errors in granting the certificate. The court quashed the orders of the Trade Tax Tribunal and the Commissioner, allowing the revision and directing the order to be sent to the concerned Tribunal under section 11(8) of the Act. en-us Wed, 16 Jul 1997 00:00:00 +0530 Fri, 15 Nov 2013 16:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159109 The court ruled in favor of the applicant in a case involving the cancellation of an eligibility certificate for tax exemption. The court found that the Commissioner's decision to cancel the certificate due to subsequent conditions not being satisfied was arbitrary and without jurisdiction. It was emphasized that the applicant should not be penalized for the department's errors in granting the certificate. The court quashed the orders of the Trade Tax Tribunal and the Commissioner, allowing the revision and directing the order to be sent to the concerned Tribunal under section 11(8) of the Act. Case-Laws VAT and Sales Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159109