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2007 (10) TMI 575 - UTTARAKHAND HIGH COURTEligibility certificate cancelled - Held that:- In the present case since the eligibility certificate was granted in favour of the transferor-manufacturer, the officer competent to grant eligibility certificate was required under sub-section (2B) of section 4A of the Act to compute the unexpired portion of the period and grant the exemption certificate for unexpired period as there was already approval of the committee in favour of the unit. Thus, the certificate issued by the Joint Director (Industries) in the present case was perfectly legal and valid. The view taken by the Commissioner, Trade Tax, as well as the Appellate Tribunal is contrary to the clear provision of law contained in sub-section (2B) of section 4A of the Act read with clause (f) of sub-rule (3) of rule 25 of the Trade Tax Rules. Questions of law answered in favour of revisionist and the revision is allowed.
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