https://www.taxtmi.com/caselaws?id=188993 The commentary explains that the Commissioner's power to cancel or amend an eligibility certificate is limited to cases of legal or factual error, breach, misuse, or entitlement to a lesser benefit or different commencement date. It states that this power cannot be used to revisit a conscious decision of the competent committee, especially where no fraud, misuse, or clerical mistake is shown. It further notes that the exemption scheme should be read purposively so that sale of a bye-product or waste does not defeat the exemption granted for the main manufactured product. On that reasoning, the modification of the commencement period was illegal. en-us Tue, 21 Sep 1999 00:00:00 +0530 Thu, 22 Dec 2016 18:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188993 The commentary explains that the Commissioner's power to cancel or amend an eligibility certificate is limited to cases of legal or factual error, breach, misuse, or entitlement to a lesser benefit or different commencement date. It states that this power cannot be used to revisit a conscious decision of the competent committee, especially where no fraud, misuse, or clerical mistake is shown. It further notes that the exemption scheme should be read purposively so that sale of a bye-product or waste does not defeat the exemption granted for the main manufactured product. On that reasoning, the modification of the commencement period was illegal. Case-Laws VAT and Sales Tax Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188993