https://www.taxtmi.com/caselaws?id=161686 Section 30(3) of the U.P. Trade Tax Act confers a limited remedy linked to an eligibility certificate under section 4-A, and that power to set aside an assessment or appellate order lies with the assessing or appellate authority, not the Tribunal. However, where the real prayer is to align assessment orders with a subsequently granted eligibility certificate, a mistaken reference to section 30(3) does not defeat relief if the Tribunal otherwise has rectificatory power. The applications were therefore required to be treated as invoking section 22 and decided on merits, with the matter remitted for fresh consideration. en-us Fri, 14 May 2004 00:00:00 +0530 Tue, 04 Feb 2014 14:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161686 Section 30(3) of the U.P. Trade Tax Act confers a limited remedy linked to an eligibility certificate under section 4-A, and that power to set aside an assessment or appellate order lies with the assessing or appellate authority, not the Tribunal. However, where the real prayer is to align assessment orders with a subsequently granted eligibility certificate, a mistaken reference to section 30(3) does not defeat relief if the Tribunal otherwise has rectificatory power. The applications were therefore required to be treated as invoking section 22 and decided on merits, with the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161686