https://www.taxtmi.com/caselaws?id=385805 Section 4-A(3) rectification power was limited to correcting clerical or arithmetical mistakes and could not be used to reopen a conscious decision of the Divisional Level Committee on a debatable issue of law or fact. The Commissioner therefore could not withdraw or amend an eligibility certificate on the basis that exemption relating to dyes and moulds used through job workers, or machinery later written off, had been wrongly granted. As no patent error or misuse of the certificate was shown, and subsequent events could not create a rectifiable defect in an earlier valid grant, interference under Section 4-A(3) was not justified and the exemption challenge failed. en-us Thu, 12 Sep 2019 00:00:00 +0530 Sat, 14 Sep 2019 10:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385805 Section 4-A(3) rectification power was limited to correcting clerical or arithmetical mistakes and could not be used to reopen a conscious decision of the Divisional Level Committee on a debatable issue of law or fact. The Commissioner therefore could not withdraw or amend an eligibility certificate on the basis that exemption relating to dyes and moulds used through job workers, or machinery later written off, had been wrongly granted. As no patent error or misuse of the certificate was shown, and subsequent events could not create a rectifiable defect in an earlier valid grant, interference under Section 4-A(3) was not justified and the exemption challenge failed. Case-Laws VAT and Sales Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385805