https://www.taxtmi.com/caselaws?id=159370 Exemption under section 4-A of the U.P. Sales Tax Act was treated as year-specific, so a breach such as discontinuance of production for more than six months affected only the assessment year in which it occurred. A Government order granting the eligibility certificate was not treated as a notification that automatically imported the proviso as a condition for cancelling the certificate for the entire exemption period. The eligibility certificate operated only as a pre-condition for claiming exemption, while the actual exemption had to be allowed separately by the assessing authority for each assessment year. On that basis, cancellation of the certificate for the whole period was unjustified. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 22 Nov 2013 16:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159370 Exemption under section 4-A of the U.P. Sales Tax Act was treated as year-specific, so a breach such as discontinuance of production for more than six months affected only the assessment year in which it occurred. A Government order granting the eligibility certificate was not treated as a notification that automatically imported the proviso as a condition for cancelling the certificate for the entire exemption period. The eligibility certificate operated only as a pre-condition for claiming exemption, while the actual exemption had to be allowed separately by the assessing authority for each assessment year. On that basis, cancellation of the certificate for the whole period was unjustified. Case-Laws VAT and Sales Tax Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159370