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2015 (3) TMI 1200 - HC - VAT and Sales TaxWithdrawal of exemption - once eligibility certificate is issued, the sales tax authority has no right to cancel it. It is not permissible to retract and cancel the certificate unless on the ground of fraud and or false information of material facts. In the instant case, there is no such case made out. Merely on the ground that processing of refined mustard oil does not amount to manufacture, the refusal to grant exemption and revocation of the eligibility certificate is bad in law. In that view, the writ petition is allowed.
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