https://www.taxtmi.com/caselaws?id=243604 An eligibility certificate issued under Section 4-A of the U.P. Trade Tax Act, 1948 may be amended to include an additional exempted item where the statute does not prohibit such modification. The issuing authority retains statutory power under Section 21 of the U.P. General Clauses Act, 1904, together with inherent authority to amend the consequential certificate. A refusal to allow addition of a new item is, in substance, a refusal of the exemption benefit and is therefore appealable under the Act. The text further notes that the matter was to be reconsidered afresh according to law. en-us Tue, 26 Nov 2013 00:00:00 +0530 Wed, 05 Feb 2014 06:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243604 An eligibility certificate issued under Section 4-A of the U.P. Trade Tax Act, 1948 may be amended to include an additional exempted item where the statute does not prohibit such modification. The issuing authority retains statutory power under Section 21 of the U.P. General Clauses Act, 1904, together with inherent authority to amend the consequential certificate. A refusal to allow addition of a new item is, in substance, a refusal of the exemption benefit and is therefore appealable under the Act. The text further notes that the matter was to be reconsidered afresh according to law. Case-Laws VAT and Sales Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243604