TMI Blog1991 (4) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Assessment), Sales Tax, Noida, Ghaziabad, respondent No. 3 from passing any assessment order for the assessment years in question 1984-85 and 1988-89 both under the U. P. and Central Sales Tax Act against the petitioner and also prohibiting the Sales Tax Officer/Assistant Commissioner (Assessment) aforesaid from imposing any sales tax against the petitioner in regard to said assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the assessment for the relevant years in question and, in fact, also considered whether the grant of the eligibility certificate to the petitioner under section 4-A of the U. P. Sales Tax Act was valid or not. It is this act of the assessing authority- respondent which is the subject-matter of challenge in the present writ petition. 3. Having heard learned counsel for the petitioner and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100. On the facts of this case, which are not in dispute it is clear that the eligibility certificate granted to the petitioner is still existing and there is no valid order cancelling the said grant of exemption. In view of this and having heard learned counsel for the parties we held that the assessing authority i. e. the Sales Tax Officer/Assistant Commissioner (Assessment), respondent No. 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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