https://www.taxtmi.com/caselaws?id=242506 A binding Government circular governed remission of trade tax after cancellation of an eligibility certificate: where a new unit had obtained the certificate without forgery, cheating, or breach of conditions, and had not collected tax from customers, remission of outstanding tax prior to cancellation remained available. The assessee's certificate had been cancelled under Section 4A(3) of the U.P. Trade Tax Act, but the circular was treated as binding on the authorities. As the assessee satisfied the circular's conditions, relief was upheld and no interference with the Tribunal and High Court findings was warranted. en-us Wed, 11 Dec 2013 00:00:00 +0530 Thu, 16 Jan 2014 09:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242506 A binding Government circular governed remission of trade tax after cancellation of an eligibility certificate: where a new unit had obtained the certificate without forgery, cheating, or breach of conditions, and had not collected tax from customers, remission of outstanding tax prior to cancellation remained available. The assessee's certificate had been cancelled under Section 4A(3) of the U.P. Trade Tax Act, but the circular was treated as binding on the authorities. As the assessee satisfied the circular's conditions, relief was upheld and no interference with the Tribunal and High Court findings was warranted. Case-Laws VAT and Sales Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242506