https://www.taxtmi.com/caselaws?id=163646 Withdrawal of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act requires proof of actual misuse by the certificate holder. On the facts discussed, the exemption could not be cancelled because the goods were supported by a bill and excise gate pass, the declared turnover of manufactured goods was accepted, and no material showed that another unit had manufactured the goods. A single circumstance that packing material bore another unit's name was not enough, especially where the explanation of a common vendor's mistake was not disproved. Belated initiation after the inspection and near expiry of the exemption period further weakened the withdrawal action. en-us Mon, 29 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163646 Withdrawal of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act requires proof of actual misuse by the certificate holder. On the facts discussed, the exemption could not be cancelled because the goods were supported by a bill and excise gate pass, the declared turnover of manufactured goods was accepted, and no material showed that another unit had manufactured the goods. A single circumstance that packing material bore another unit's name was not enough, especially where the explanation of a common vendor's mistake was not disproved. Belated initiation after the inspection and near expiry of the exemption period further weakened the withdrawal action. Case-Laws VAT and Sales Tax Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163646