https://www.taxtmi.com/caselaws?id=159773 Section 4-A(3) of the U.P. Sales Tax Act, 1948 authorises the Commissioner to cancel or amend an eligibility certificate where the exemption is misused, conditions of grant are breached, or the unit is otherwise ineligible, including where entitlement is for a shorter period or different date. That power applies to certificates issued before or after the provision's insertion, and may operate from a specified prior date, provided a reasonable opportunity of hearing is given. The Commissioner's role as a member of the grant committee does not prevent exercise of this separate statutory power. The provision was held constitutionally and legally valid, and jurisdiction existed to act against pre-existing certificates if the statutory conditions were met. en-us Fri, 10 Mar 1995 00:00:00 +0530 Sat, 30 Nov 2013 18:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159773 Section 4-A(3) of the U.P. Sales Tax Act, 1948 authorises the Commissioner to cancel or amend an eligibility certificate where the exemption is misused, conditions of grant are breached, or the unit is otherwise ineligible, including where entitlement is for a shorter period or different date. That power applies to certificates issued before or after the provision's insertion, and may operate from a specified prior date, provided a reasonable opportunity of hearing is given. The Commissioner's role as a member of the grant committee does not prevent exercise of this separate statutory power. The provision was held constitutionally and legally valid, and jurisdiction existed to act against pre-existing certificates if the statutory conditions were met. Case-Laws VAT and Sales Tax Fri, 10 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159773