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2013 (12) TMI 332 - ALLAHABAD HIGH COURTModification in eligibility certificate u/s 4-A of U.P. Trade Tax Act, 1948 - Reduction in the period of Exemption of Tax on sale – Held that:- The certificate issued to the assessee is referable to one which has been issued in accordance with Clause (d) of Sub-Section 2 of Section 4-A of the Act and not by the High Court, meaning thereby that the Commissioner had the authority to amend and cancel the same - The discontinuance of business by the assessee was not directly and substantially involved in the writ petition, the principles of constructive res-judicata would not come into play so as to debar the authorities from exercising the statutory power under Section 4-A (3) of the Act to amend the eligibility certificate in the event they find that the assessee had discontinued its business for a continuous period of six months at a stretch - There was discontinuance of business by the assessee for a continuous period of six month – Thus, the Commissioner committed no error of law in limiting the exemption from tax granted to the assessee – Decided against Petitioner.
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