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2013 (3) TMI 384 - ALLAHABAD HIGH COURTCancellation of eligibility certificate u/s 4-A of the U.P. Trade Tax Act, 1948 - old machines for the new unit were used - Held that:- It appears that the eligibility certificate was issued on 30.04.1984 for a period of five years w.e.f. 06.05.1983 to 05.05.1988 and Assistant Commissioner recommended the assessee's case for cancellation of the eligibility certificate after the expiry of eligibility certificate. Thus the cancellation certificate was issued when the eligibility period had already expired. Thus, it is well settled legal position that no cancellation certificate can be issued after the expiry of the eligibility certificate is over.
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