https://www.taxtmi.com/caselaws?id=167898 An eligibility certificate issued under the Assam Industries (Tax Exemption for Pipeline Units) Order, 2005 could be cancelled only on the specific grounds set out in Clause 12, namely breach of condition, false information, fraud, misrepresentation, suppression of facts, or non-compliance with certificate terms. The cancellation was based only on a later change of opinion that the unit's activity was not manufacturing, with no allegation of any Clause 12 ground. The Gauhati HC held that such a cancellation exceeded the limited power under Clause 12 and could not be sustained. en-us Thu, 23 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167898 An eligibility certificate issued under the Assam Industries (Tax Exemption for Pipeline Units) Order, 2005 could be cancelled only on the specific grounds set out in Clause 12, namely breach of condition, false information, fraud, misrepresentation, suppression of facts, or non-compliance with certificate terms. The cancellation was based only on a later change of opinion that the unit's activity was not manufacturing, with no allegation of any Clause 12 ground. The Gauhati HC held that such a cancellation exceeded the limited power under Clause 12 and could not be sustained. Case-Laws VAT and Sales Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167898