https://www.taxtmi.com/caselaws?id=175618 Cancellation or amendment of an eligibility certificate under the U.P. Trade Tax Act under Section 4-A(3) does not itself govern the tax consequences flowing from that cancellation. The provision empowers the Commissioner to act on the certificate, but a claim for remission of tax based on a Government circular dated 24 May 1994 falls outside its scope. As no appeal lies under Section 10 against such an order, the Tribunal cannot entertain the remission issue and lacks jurisdiction to decide it. en-us Wed, 18 Aug 1999 00:00:00 +0530 Mon, 30 Nov 2015 11:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175618 Cancellation or amendment of an eligibility certificate under the U.P. Trade Tax Act under Section 4-A(3) does not itself govern the tax consequences flowing from that cancellation. The provision empowers the Commissioner to act on the certificate, but a claim for remission of tax based on a Government circular dated 24 May 1994 falls outside its scope. As no appeal lies under Section 10 against such an order, the Tribunal cannot entertain the remission issue and lacks jurisdiction to decide it. Case-Laws VAT and Sales Tax Wed, 18 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175618