2013 (3) TMI 384

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....8 has been preferred against the judgment and order dated 14.03.1989 passed by the Trade Tax Tribunal, Lucknow in Appeal No.84 of 1988. The brief facts of the case are that the assessee has established a new Unit for the manufacturing of refractories. The eligibility certificate under section 4-A of the Act was granted on 30.04.1984 for a period of five years w.e.f. 06.05.1983 to 05.05.1988. The....

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....05.05.1988. The Assistant Commissioner recommended the assessee's case for cancellation of the eligibility certificate after the expiry of eligibility certificate. In other words, the cancellation certificate was issued when the eligibility period had already expired. So, the proceeding started for the cancellation of certificate, were not valid as per the ratio discussed in a number of cases me....