https://www.taxtmi.com/caselaws?id=184776 A valid and unmodified exemption certificate under section 4-A protected the covered unit from assessment during its currency, so the competent authority could not lawfully initiate assessment proceedings or issue notices under the U.P. and Central Sales Tax laws. Because the certificate remained uncancelled and operative, the assessment action was inconsistent with that statutory protection. The notices were therefore quashed, and the respondents were restrained from proceeding with assessment so long as the certificate remained valid. 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=184776 A valid and unmodified exemption certificate under section 4-A protected the covered unit from assessment during its currency, so the competent authority could not lawfully initiate assessment proceedings or issue notices under the U.P. and Central Sales Tax laws. Because the certificate remained uncancelled and operative, the assessment action was inconsistent with that statutory protection. The notices were therefore quashed, and the respondents were restrained from proceeding with assessment so long as the certificate remained valid. Case-Laws VAT and Sales Tax Wed, 25 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184776