TMI Blog1998 (1) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... tain modification has been effected in petitioner s earlier eligibility certificate, without giving any opportunity of hearing to it and with retrospective effect. 2.. At the outset, learned counsel for the petitioner submitted, that no amendment in the eligibility certificate with retrospective effect could be made in view of the judgment of this Court, passed in W.P. No. 990 of 1996, decided o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligibility certificate to the petitioner with effect from March 1, 1985 to February 28, 1987, on raw materials specified in the said certificate. Vide the impugned order, certain modification has been effected in the earlier eligibility certificate, withdrawing the benefits to the petitioner with reference to major oil seeds. Feeling aggrieved, petitioner has filed this petition, challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, petitioner was also granted an opportunity of hearing, but, has not filed any document in this regard. Respondents have also submitted with regard to the orders passed by sales tax authority in this regard. Petitioner has exhausted the remedy and no case for interference is made out. 6.. In the light of aforesaid averments made by parties and the arguments advanced by them, I have heard th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. 8.. Petitioner has also placed reliance on a judgment of this Court, reported in [1996] 103 STC 142 (Commissioner of Sales Tax v. Madhya Bharat Papers Ltd.) which also deals with regard to cancellation of the eligibility certificate pursuant to an action taken by the sales tax authority. 9.. In view of the aforesaid judgment and in the light of discussions held above, I am of the consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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