https://www.taxtmi.com/caselaws?id=164347 Cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act was upheld where the dealer failed to rebut the authority's repeated opportunities to produce evidence. The survey report showing stoppage of production from April 1987 was treated as reliable and uncontroverted material, and the finding that the new unit had remained closed for more than six months was therefore justified. The dealer's objection that cancellation was barred after expiry was rejected in light of the retrospective amendment noted in the order. On the evidence, the challenge failed. en-us Mon, 04 Aug 2008 00:00:00 +0530 Tue, 22 Apr 2014 17:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164347 Cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act was upheld where the dealer failed to rebut the authority's repeated opportunities to produce evidence. The survey report showing stoppage of production from April 1987 was treated as reliable and uncontroverted material, and the finding that the new unit had remained closed for more than six months was therefore justified. The dealer's objection that cancellation was barred after expiry was rejected in light of the retrospective amendment noted in the order. On the evidence, the challenge failed. Case-Laws VAT and Sales Tax Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164347