https://www.taxtmi.com/caselaws?id=168011 In proceedings concerning cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act, 1948, the Tribunal's order was set aside because the assessee's written statement had not been considered and a proper hearing had not been afforded. With the consent of both sides, the matter was remitted to the Commercial Tax Tribunal for fresh adjudication after hearing the assessee. The merits of the cancellation, including the allegation that the unit had remained closed for more than six months, were not finally determined in the revision. en-us Thu, 03 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168011 In proceedings concerning cancellation of an eligibility certificate under section 4A(3) of the U.P. Trade Tax Act, 1948, the Tribunal's order was set aside because the assessee's written statement had not been considered and a proper hearing had not been afforded. With the consent of both sides, the matter was remitted to the Commercial Tax Tribunal for fresh adjudication after hearing the assessee. The merits of the cancellation, including the allegation that the unit had remained closed for more than six months, were not finally determined in the revision. Case-Laws VAT and Sales Tax Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168011