2001 (9) TMI 1118

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....060 of 2001 - -<br>CST, VAT & Sales Tax<br>NAYAK S.R. AND ANANDA REDDY S., JJ. The judgment of the Court was delivered by S.R. NAYAK, J.-In this batch of writ petitions, the petitioners have assailed either the validity of the cancellation of the final eligibility certificates or consequential assessments framed by the assessing authorities under the provisions of the Andhra Pradesh General ....

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....ween the parties that in terms of those recommendations the petitioners are entitled to exemption from payment of sales tax. In terms of G.O. Ms. No. 108, dated May 20, 1996 only the State Level Committee or the District Level Committees, as the case may be, can cancel the final eligibility certificates not the Commissioner of Industries or the General Managers, District Industries Centres. 4......

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....cel the final eligibility certificates after issuing necessary notices to the petitioners and others, and therefore, it cannot be said that the respondents have violated principles of natural justice. 6.. The procedure adopted by the Commissioner and the General Manager, District Industries Centre in cancelling final eligibility certificates is not in consonance with the provision of G.O. Ms. N....

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....rs, fair play in action and principles of natural justice required that the affected parties like the petitioners should have been noticed and heard in the matter. That has not been done in any of these writ petitions. 7.. On that short ground, we allow these writ petitions and quash the impugned proceedings in each of these writ petitions. No costs. 8.. However, we make it very clear tha....