1995 (1) TMI 392

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....t is not necessary to go into other grounds. The petitioner earlier was granted eligibility certificate on 16th December, 1985, granting exemption for a period of five years under Section 4-A of the D. P. Sales Tax Act. This exemption was later modified for three years by respondent No. 2 by means of order dated 6th October, 1989 (Annexure-19 to the writ petition). The short question involved is w....

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....on of sub-section (3) in Section 4-A of the Act. Earlier such a power could be exercised by the D. L. C. in exercise of its inherent powers in view of the General Clauses Act which states that the power to grant includes the power to cancel. After the insertion of sub-section (3) in Section 4-A however, such a power could be exercised only by the State Government previously and now by the C. S T. ....

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.... law under sub-section (3) of Section 4-A of the Act in case he decided to invoke his powers under that provision." It is held in the said case that this power is exercisable by the Commissioner, Sales Tax which was earlier exercisab'e by the State Government. The said decision further held that earlier in view of Section 4-A (3) such a power could have been exercised by the Divisional Leve....