https://www.taxtmi.com/caselaws?id=184778 Assessment proceedings against a unit covered by a valid exemption certificate under Section 4-A of the U.P. Sales Tax Act cannot be initiated while the certificate remains operative. The authorities may take lawful steps to cancel or modify the certificate, but until such action is completed, the unit is protected from assessment. Applying that settled principle, the court quashed the assessment notice and restrained the Sales Tax Officer from proceeding with assessment so long as the exemption certificate remained in force. en-us Wed, 25 Nov 1987 00:00:00 +0530 Wed, 20 Jul 2016 12:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184778 Assessment proceedings against a unit covered by a valid exemption certificate under Section 4-A of the U.P. Sales Tax Act cannot be initiated while the certificate remains operative. The authorities may take lawful steps to cancel or modify the certificate, but until such action is completed, the unit is protected from assessment. Applying that settled principle, the court quashed the assessment notice and restrained the Sales Tax Officer from proceeding with assessment so long as the exemption certificate remained in force. Case-Laws VAT and Sales Tax Wed, 25 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184778