https://www.taxtmi.com/caselaws?id=173611 The High Court of Allahabad found that the Tribunal misinterpreted Section 10(2) of the U.P. Trade Tax Act regarding the maintainability of an appeal against the refusal to amend an eligibility certificate for exemption. The Court held that the refusal to amend the certificate amounted to a refusal to grant eligibility for new goods, making the appeal maintainable. The Court set aside the Tribunal's order, directing it to decide the appeal on merits within four months from the date of the judgment. (Judgment Date: 8.9.2011) 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 The High Court of Allahabad found that the Tribunal misinterpreted Section 10(2) of the U.P. Trade Tax Act regarding the maintainability of an appeal against the refusal to amend an eligibility certificate for exemption. The Court held that the refusal to amend the certificate amounted to a refusal to grant eligibility for new goods, making the appeal maintainable. The Court set aside the Tribunal's order, directing it to decide the appeal on merits within four months from the date of the judgment. (Judgment Date: 8.9.2011) Case-Laws VAT and Sales Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173611