https://www.taxtmi.com/caselaws?id=161924 A writ petition by a company and its director was maintainable where State action allegedly arbitrarily denied and cancelled sales tax exemption, and the director's Article 19(1)(g) interests were affected. Conversion of raw coal into washed clean coal was treated as manufacture under the Assam General Sales Tax Act definition applied to the 1995 Scheme, because screening, washing and removal of impurities produced a commercially distinct product; the eligibility certificate was therefore not void ab initio. Cancellation of that certificate was unsustainable because the orders relied on grounds beyond the show-cause notice and beyond the Scheme's permitted cancellation grounds, contrary to statutory procedure and natural justice. en-us Sat, 05 Jun 2004 00:00:00 +0530 Tue, 11 Feb 2014 14:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161924 A writ petition by a company and its director was maintainable where State action allegedly arbitrarily denied and cancelled sales tax exemption, and the director's Article 19(1)(g) interests were affected. Conversion of raw coal into washed clean coal was treated as manufacture under the Assam General Sales Tax Act definition applied to the 1995 Scheme, because screening, washing and removal of impurities produced a commercially distinct product; the eligibility certificate was therefore not void ab initio. Cancellation of that certificate was unsustainable because the orders relied on grounds beyond the show-cause notice and beyond the Scheme's permitted cancellation grounds, contrary to statutory procedure and natural justice. Case-Laws VAT and Sales Tax Sat, 05 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161924