https://www.taxtmi.com/caselaws?id=284001 The power to cancel an eligibility certificate under section 4-A(3) of the U.P. Sales Tax Act vested in the Commissioner of Sales Tax, and earlier in the State Government, not in the Divisional Level Committee. A retrospective amendment widening section 4-A(3) did not validate a cancellation order passed by an authority lacking jurisdiction. The cancellation order was therefore without jurisdiction and liable to be quashed. en-us Mon, 07 Jan 1991 00:00:00 +0530 Wed, 23 Oct 2019 11:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284001 The power to cancel an eligibility certificate under section 4-A(3) of the U.P. Sales Tax Act vested in the Commissioner of Sales Tax, and earlier in the State Government, not in the Divisional Level Committee. A retrospective amendment widening section 4-A(3) did not validate a cancellation order passed by an authority lacking jurisdiction. The cancellation order was therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Mon, 07 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284001