https://www.taxtmi.com/caselaws?id=174173 The Divisional Level Committee lacked jurisdiction to cancel or modify an eligibility certificate issued under Section 4-A of the D.P. Sales Tax Act after insertion of sub-section (3), because that power vested in the Commissioner, Sales Tax. An exemption certificate originally granted for five years could not validly be reduced to three years by the Committee, so the impugned order was unsustainable and liable to be quashed. en-us Thu, 05 Jan 1995 00:00:00 +0530 Thu, 01 Oct 2015 15:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174173 The Divisional Level Committee lacked jurisdiction to cancel or modify an eligibility certificate issued under Section 4-A of the D.P. Sales Tax Act after insertion of sub-section (3), because that power vested in the Commissioner, Sales Tax. An exemption certificate originally granted for five years could not validly be reduced to three years by the Committee, so the impugned order was unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 05 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174173