https://www.taxtmi.com/caselaws?id=173611 An order refusing amendment of an eligibility certificate to add new goods is treated as a refusal of eligibility for those goods in substance. Section 10(2) of the U.P. Trade Tax Act was held broad enough to cover an appeal against such refusal, because denying appellate remedy would leave the assessee without a statutory forum and undermine the provision's purpose. The appeal was therefore maintainable, and the contrary view of the Tribunal was incorrect. en-us Thu, 08 Sep 2011 00:00:00 +0530 Fri, 18 Sep 2015 15:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173611 An order refusing amendment of an eligibility certificate to add new goods is treated as a refusal of eligibility for those goods in substance. Section 10(2) of the U.P. Trade Tax Act was held broad enough to cover an appeal against such refusal, because denying appellate remedy would leave the assessee without a statutory forum and undermine the provision's purpose. The appeal was therefore maintainable, and the contrary view of the Tribunal was incorrect. Case-Laws VAT and Sales Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173611