https://www.taxtmi.com/caselaws?id=245786 Once the Tribunal had restored the assessee's eligibility certificate and that adjudication had attained finality, the Commissioner could not invoke Section 4-A(3) of the Sales Tax Act, 1948 to alter the commencement date of exemption or otherwise neutralise the Tribunal's order. The power of correction or modification did not extend to reopening a concluded decision of a superior forum, and any challenge or clarification had to be pursued before the Tribunal or in revisional jurisdiction. The restored eligibility certificate therefore remained beyond the Commissioner's suo motu interference, and the legal position favoured the assessee. en-us Fri, 14 Mar 2014 00:00:00 +0530 Thu, 16 Jul 2015 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245786 Once the Tribunal had restored the assessee's eligibility certificate and that adjudication had attained finality, the Commissioner could not invoke Section 4-A(3) of the Sales Tax Act, 1948 to alter the commencement date of exemption or otherwise neutralise the Tribunal's order. The power of correction or modification did not extend to reopening a concluded decision of a superior forum, and any challenge or clarification had to be pursued before the Tribunal or in revisional jurisdiction. The restored eligibility certificate therefore remained beyond the Commissioner's suo motu interference, and the legal position favoured the assessee. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245786