https://www.taxtmi.com/caselaws?id=174172 The power to reduce, amend or cancel an eligibility certificate under Section 4-A(3) of the U.P. Sales Tax Act rests with the Commissioner, Sales Tax, not the Divisional Level Committee. On that basis, once an eligibility certificate has been granted, the Committee cannot lawfully shorten the exemption period or otherwise modify the certificate. The impugned orders reducing the exemption period were therefore without jurisdiction and could not be sustained. en-us Thu, 10 Dec 1992 00:00:00 +0530 Thu, 01 Oct 2015 15:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174172 The power to reduce, amend or cancel an eligibility certificate under Section 4-A(3) of the U.P. Sales Tax Act rests with the Commissioner, Sales Tax, not the Divisional Level Committee. On that basis, once an eligibility certificate has been granted, the Committee cannot lawfully shorten the exemption period or otherwise modify the certificate. The impugned orders reducing the exemption period were therefore without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Thu, 10 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174172