https://www.taxtmi.com/caselaws?id=159654 Section 4-A(3) of the U.P. Sales Tax Act did not authorise the Commissioner to cancel an eligibility certificate by reappraising a debatable determination already made by the Divisional Level Committee; the correction power was confined to patent, clerical or arithmetical errors apparent from the record. The later installation of an old bottling machine also did not, by itself, defeat an exemption that had already crystallised when the original entitlement conditions were satisfied. The cancellation order was therefore unsustainable, and restoration of the eligibility certificate followed. en-us Tue, 27 Jul 1999 00:00:00 +0530 Thu, 28 Nov 2013 17:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159654 Section 4-A(3) of the U.P. Sales Tax Act did not authorise the Commissioner to cancel an eligibility certificate by reappraising a debatable determination already made by the Divisional Level Committee; the correction power was confined to patent, clerical or arithmetical errors apparent from the record. The later installation of an old bottling machine also did not, by itself, defeat an exemption that had already crystallised when the original entitlement conditions were satisfied. The cancellation order was therefore unsustainable, and restoration of the eligibility certificate followed. Case-Laws VAT and Sales Tax Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159654