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2014 (2) TMI 204 - HC - VAT and Sales TaxAmendment in eligibility certificate - Jurisdiction of Tribunal - Whether the eligibility certificate issued Under Section 4-A of the Act is liable to be amended by adding a new item - Held that:- assessee was having an eligibility certificate under Section 4-A of the Act in respect of T.V. cabinets. He had started new business of manufacturing of cabinets of speakers in the same premises and as such sought exemption in respect thereof also by making an application for amendment. It is in this context that the court issued the above directions for permitting the assessee to make an application to the authorities concerned who was directed to consider it in accordance with law - authority passing the order under Section 4-A of the Act and issuing eligibility certificate thereof is vested with power if necessary to amend its order and the consequential eligibility certificate in exercise of its inherent power read with Section 21 of the U.P. General Clauses Act, 1904. Thus, the DLC as well as the Tribunal manifestly erred and failed to exercise jurisdiction vested in them in law for considering the application of the assessee for amending the eligibility certificate. An order refusing to permit addition of new goods in the eligibility certificate which is commonly described as an amendment application, virtually amounts to refusal to grant the eligibility certificate and as such is appealable under Section 10 (2) of the Act - impugned orders dated 25.09.2003 and 13.02.2003 passed by the Tribunal and the DLC respectively are set aside and the matter is remanded to the Divisional Level Committee to consider afresh the application of the assessee for the addition of wired chassis as an exempted item in the eligibility certificate in accordance with law as expeditiously as possible - Decided in favour of assessee.
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