https://www.taxtmi.com/caselaws?id=160305 A discretionary power to amend an eligibility certificate under section 4-A(3) must be exercised judiciously, especially where it would reduce an existing tax exemption. The text states that reopening a dealer's settled position after several years was unexplained, arbitrary, and lacking bona fides. It also notes that the later Government Order of 27 August 1984 did not apply to withdraw exemption already granted under the earlier order of 30 September 1982, particularly when a subsequent order of 29 January 1985 superseded the restrictive condition and no clear intention appeared to disturb existing certificates. en-us Wed, 14 Jul 1999 00:00:00 +0530 Sat, 14 Dec 2013 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160305 A discretionary power to amend an eligibility certificate under section 4-A(3) must be exercised judiciously, especially where it would reduce an existing tax exemption. The text states that reopening a dealer's settled position after several years was unexplained, arbitrary, and lacking bona fides. It also notes that the later Government Order of 27 August 1984 did not apply to withdraw exemption already granted under the earlier order of 30 September 1982, particularly when a subsequent order of 29 January 1985 superseded the restrictive condition and no clear intention appeared to disturb existing certificates. Case-Laws VAT and Sales Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160305