https://www.taxtmi.com/caselaws?id=284000 Where a government exemption scheme requires the Sales Tax Officer to act on the competent industrial authority's recommendation, the officer cannot sit in appeal over that finding or reopen eligibility by fresh inquiry. The authority's role is limited to implementing the recommendation, and any independent re-adjudication of the same issue is beyond jurisdiction. On that basis, the order denying exemption under Section 4-A of the U. P. Sales Tax Act was held without jurisdiction and was quashed in favour of the assessee. en-us Thu, 16 Apr 1987 00:00:00 +0530 Wed, 23 Oct 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284000 Where a government exemption scheme requires the Sales Tax Officer to act on the competent industrial authority's recommendation, the officer cannot sit in appeal over that finding or reopen eligibility by fresh inquiry. The authority's role is limited to implementing the recommendation, and any independent re-adjudication of the same issue is beyond jurisdiction. On that basis, the order denying exemption under Section 4-A of the U. P. Sales Tax Act was held without jurisdiction and was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284000