https://www.taxtmi.com/caselaws?id=162408 An exemption granted under section 4-A of the U.P. Trade Tax Act could not be curtailed on vague allegations of misuse or tax evasion unless the order itself recorded specific material and reasons. The court treated later explanations in the counter-affidavit as incapable of curing defects in the impugned order, because a statutory order must stand on the reasons stated in it. It also applied the prior view that alleged tax evasion is to be dealt with in regular assessment proceedings, not by refusing exemption. The rejection of review was set aside, and the petitioner was entitled to the eligibility certificate for the full five-year period. en-us Wed, 19 Nov 2003 00:00:00 +0530 Wed, 26 Feb 2014 12:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162408 An exemption granted under section 4-A of the U.P. Trade Tax Act could not be curtailed on vague allegations of misuse or tax evasion unless the order itself recorded specific material and reasons. The court treated later explanations in the counter-affidavit as incapable of curing defects in the impugned order, because a statutory order must stand on the reasons stated in it. It also applied the prior view that alleged tax evasion is to be dealt with in regular assessment proceedings, not by refusing exemption. The rejection of review was set aside, and the petitioner was entitled to the eligibility certificate for the full five-year period. Case-Laws VAT and Sales Tax Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162408