https://www.taxtmi.com/caselaws?id=159477 Revisional power should not be used to withdraw an eligibility certificate for an unexpired period after it was duly granted, acted upon, and followed by completed assessments. Where the authority had already accepted the statutory conditions and the later suo motu revision was based only on an alleged error of law, interference after a substantial lapse of time would reopen concluded assessments, create fresh liability for a period already treated as exempt, and work unfair prejudice. On these special facts, the Tribunal found the revisional interference unjustified and set aside the impugned order in favour of the assessee. en-us Thu, 18 Apr 1991 00:00:00 +0530 Tue, 26 Nov 2013 12:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159477 Revisional power should not be used to withdraw an eligibility certificate for an unexpired period after it was duly granted, acted upon, and followed by completed assessments. Where the authority had already accepted the statutory conditions and the later suo motu revision was based only on an alleged error of law, interference after a substantial lapse of time would reopen concluded assessments, create fresh liability for a period already treated as exempt, and work unfair prejudice. On these special facts, the Tribunal found the revisional interference unjustified and set aside the impugned order in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 18 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159477