https://www.taxtmi.com/caselaws?id=159269 The court quashed the State Level Committee's decision to cancel the petitioner's eligibility certificate with retrospective effect, allowing the petitioner to retain the benefits of the certificate granted by the District Level Committee. The court emphasized that withdrawal of such certificates should not have retrospective effect to prevent hardship to the assessee, especially when the petitioner conducted business in reliance on the certificate. Each party was directed to bear their own costs. en-us Mon, 15 Dec 1997 00:00:00 +0530 Tue, 19 Nov 2013 15:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159269 The court quashed the State Level Committee's decision to cancel the petitioner's eligibility certificate with retrospective effect, allowing the petitioner to retain the benefits of the certificate granted by the District Level Committee. The court emphasized that withdrawal of such certificates should not have retrospective effect to prevent hardship to the assessee, especially when the petitioner conducted business in reliance on the certificate. Each party was directed to bear their own costs. Case-Laws VAT and Sales Tax Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159269