https://www.taxtmi.com/caselaws?id=163600 An eligibility certificate issued under an exemption scheme cannot be cancelled unless the authority records a clear finding that the specified statutory condition was breached. Here, the cancellation was unsustainable because there was no finding that production had remained discontinued for a continuous period of six months, and no finding that exemption had been claimed on imported television sets. Mere import or trading activity, without proof of misuse of the certificate in relation to such goods, was insufficient. The cancellation order was therefore set aside and the revision succeeded. en-us Wed, 24 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163600 An eligibility certificate issued under an exemption scheme cannot be cancelled unless the authority records a clear finding that the specified statutory condition was breached. Here, the cancellation was unsustainable because there was no finding that production had remained discontinued for a continuous period of six months, and no finding that exemption had been claimed on imported television sets. Mere import or trading activity, without proof of misuse of the certificate in relation to such goods, was insufficient. The cancellation order was therefore set aside and the revision succeeded. Case-Laws VAT and Sales Tax Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163600