1999 (8) TMI 962

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....bsp;This revision petition under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as 'the Act') is directed against an order dated 11th November, 1998 passed by the Trade Tax Tribunal, Lucknow whereby it dismissed the dealer's Second Appeal No. 165 of 1997 against an order dated 22nd October, 1997 passed by the Commissioner under Section 4-A (3) of the Act. 2. I have he....

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....i.e. about four and a half years after the entire period of exemption had already expired. 4. It was also contended before the Commissioner that the dealer had no collected any tax on the sales by it during the period of exemption and, therefore, the tax levied or to be levied after the cancellation of the eligibility certificate be remitted in terms of a circular dated 24th May, 1994, This pra....

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....in tile circumstances mentioned therein the Commissioner may by order in writing cancel or amend the eligibility certificate and such date may be prior to the date of such order. Therefore, the order rejecting the prayer for remission was not an order within the scope of Section 4-A (3) of the Act and no appeal could lie to the Tribunal under Section 10 of the Act. The Tribunal's order enterta....