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2010 (2) TMI 937 - SC - VAT and Sales TaxRecognition certificate - respondents are manufacturers of notified goods - purchase of high speed diesel oil at concessional rate - Department submitted that by mistake HSD has been included in the list - Department seeks to rectify that mistake – Held that:- under section 4B(4)(ii) of the 1948 Act, the assessing authority is vested with discretionary power to amend a recognition certificate granted under sub-section (2) of section 4B of the 1948 Act either on its own motion or on the application of the dealer for any sufficient reason, pre-condition of "sufficiency of reasons" requires a show- cause notice to be given to the dealer in whose favour a recognition certificate exists calling upon him to show cause as to why an item should not be deleted, if an order amending the recognition certificate is issued by the assessing authority, the same will operate only from the date of issuance of show-cause notice, appeals filed by the State of Uttar Pradesh stand disposed of
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