https://www.taxtmi.com/caselaws?id=164652 Cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act was examined against the statutory requirement of misuse or contravention of section 4A conditions. The certificate had been granted after scrutiny, but was later cancelled on allegations relating to an old furnace and job-work based production. The record disclosed no finding that the assessee had actively breached the statutory conditions or misused the certificate, and the settled view noted was that cancellation under section 4A(3) is not justified without such contravention. The cancellation was therefore set aside. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164652 Cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act was examined against the statutory requirement of misuse or contravention of section 4A conditions. The certificate had been granted after scrutiny, but was later cancelled on allegations relating to an old furnace and job-work based production. The record disclosed no finding that the assessee had actively breached the statutory conditions or misused the certificate, and the settled view noted was that cancellation under section 4A(3) is not justified without such contravention. The cancellation was therefore set aside. Case-Laws VAT and Sales Tax Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164652