https://www.taxtmi.com/caselaws?id=189558 The assessing authority cannot sit in judgment over an operative eligibility certificate or question the validity of exemption granted under section 4-A of the U.P. Sales Tax Act. The settled position applied is that the power to grant exemption and the power to cancel it vest in the State Government, not in sales tax authorities. As the petitioner's eligibility certificate had not been validly cancelled, the assessing authority lacked jurisdiction to reassess or disregard the exemption. The operative effect is that the exemption remains effective until lawfully withdrawn by the competent authority. en-us Mon, 15 Apr 1991 00:00:00 +0530 Thu, 12 Jan 2017 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189558 The assessing authority cannot sit in judgment over an operative eligibility certificate or question the validity of exemption granted under section 4-A of the U.P. Sales Tax Act. The settled position applied is that the power to grant exemption and the power to cancel it vest in the State Government, not in sales tax authorities. As the petitioner's eligibility certificate had not been validly cancelled, the assessing authority lacked jurisdiction to reassess or disregard the exemption. The operative effect is that the exemption remains effective until lawfully withdrawn by the competent authority. Case-Laws Income Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189558