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2016 (4) TMI 271 - SUPREME COURT

2016 (4) TMI 271 - SUPREME COURT - TMI - Cancellation of eligibility certificate - Misutilisation - Section 4A(3) of U.P. Trade Tax Act - Held that:- it is clear from Section 4A(3) ibid that power can be exercised by the Commissioner to cancel the eligibility certificate only when misuse of the certificate is found in any manner whatsoever. It is found that in the show cause notice there was no allegation of misuse of eligibility certificate which was granted to the respondent. On the contrary, .....

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at there was misuse of the eligibility certificate. Therefore, it could not have been cancelled in exercise of powers confirmed under Section 4A(3) of the Act. - Apex court dismissed the appeal - Civil Appeal No(s). 5103/2007 - Dated:- 1-4-2016 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner : Mr.D.K. Goswami, Adv., Mr. Ravi Prakash Mehrotra,Adv. And Mr. Ashutosh Sharma, Adv. For the Respondent : Mr. Kavin Gulati, Sr. Dv., Mr. Avi Tandon, Adv., Mr. Rohit Sthalekar, Adv. And .....

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