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2010 (2) TMI 1098 - HC - VAT and Sales TaxCancellation of eligibility certificate under section 4A of the U.P. Trade Tax Act - Held that:- In this case there are no allegations of any misuse of eligibility certificate. There are also no finding that there has been any mistake or error of law and fact and has it been considered by the State that it did not file an appeal under section 10(2) of the U.P. Trade Tax Act. The inevitable conclusion is that the impugned order passed by the Tribunal is not justified in the facts of this case. It is therefore, set aside. The revision is allowed. The eligibility certificate shall be restored to the assessee.
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