https://www.taxtmi.com/caselaws?id=188993 The Court interpreted Section 4-A of the U.P. Trade Tax Act concerning exemption eligibility for trade tax. It addressed the Commissioner's authority to modify eligibility certificates, the commencement of the exemption period in relation to product sales, and the discretionary power of the Commissioner to prevent misuse. The Court ruled in favor of the dealer, quashing the Commissioner's order and upholding the dealer's appeal against the modification of the exemption period. The Court found the Commissioner's interference after four years unjustified and illegal, emphasizing the need for judicious exercise of discretionary power. 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 Court interpreted Section 4-A of the U.P. Trade Tax Act concerning exemption eligibility for trade tax. It addressed the Commissioner's authority to modify eligibility certificates, the commencement of the exemption period in relation to product sales, and the discretionary power of the Commissioner to prevent misuse. The Court ruled in favor of the dealer, quashing the Commissioner's order and upholding the dealer's appeal against the modification of the exemption period. The Court found the Commissioner's interference after four years unjustified and illegal, emphasizing the need for judicious exercise of discretionary power. Case-Laws VAT and Sales Tax Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188993