https://www.taxtmi.com/caselaws?id=164653 An eligibility certificate issued on the concurrence of the Divisional Level Committee could not be cancelled under section 4A(3) of the U.P. Trade Tax Act where the assessee had not concealed or suppressed material facts. The article states that, in such a situation, if the Revenue disputes the correctness of the original grant, the proper course is to file an appeal under section 10(2) rather than initiate cancellation proceedings. On that reasoning, cancellation proceedings based only on disagreement with the committee's decision are not the appropriate statutory remedy. en-us Mon, 18 Jan 2010 00:00:00 +0530 Mon, 28 Apr 2014 17:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164653 An eligibility certificate issued on the concurrence of the Divisional Level Committee could not be cancelled under section 4A(3) of the U.P. Trade Tax Act where the assessee had not concealed or suppressed material facts. The article states that, in such a situation, if the Revenue disputes the correctness of the original grant, the proper course is to file an appeal under section 10(2) rather than initiate cancellation proceedings. On that reasoning, cancellation proceedings based only on disagreement with the committee's decision are not the appropriate statutory remedy. Case-Laws VAT and Sales Tax Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164653