https://www.taxtmi.com/caselaws?id=160816 A notice proposing cancellation of a recognition certificate under section 4-B of the U.P. Trade Tax Act, 1948, was without jurisdiction because the certificate had been granted by a final appellate order and no breach of its conditions or misuse of form 3-B was alleged. The petitioner used raw materials purchased against form 3-B to manufacture hot mix material for road construction, repair and maintenance work, which was treated as falling within the enlarged meaning of sale after article 366(29-A). Later circulars could not override the binding appellate order or justify cancellation of an already valid certificate. The availability of an alternative remedy did not bar direct challenge to a notice lacking jurisdiction. en-us Thu, 14 Mar 2002 00:00:00 +0530 Tue, 24 Dec 2013 18:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160816 A notice proposing cancellation of a recognition certificate under section 4-B of the U.P. Trade Tax Act, 1948, was without jurisdiction because the certificate had been granted by a final appellate order and no breach of its conditions or misuse of form 3-B was alleged. The petitioner used raw materials purchased against form 3-B to manufacture hot mix material for road construction, repair and maintenance work, which was treated as falling within the enlarged meaning of sale after article 366(29-A). Later circulars could not override the binding appellate order or justify cancellation of an already valid certificate. The availability of an alternative remedy did not bar direct challenge to a notice lacking jurisdiction. Case-Laws VAT and Sales Tax Thu, 14 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160816