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Commr. of Trade Tax, U.P. Versus M/s Chetna Chemicals Pvt. Ltd.

2016 (4) TMI 271 - SUPREME COURT

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 .....

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he eligibility certificate itself was granted wrongly, inasmuch as the Unit has installed a second hand Pouch Sealing Machine purchased from M/s. Gorakhpur Grah Udyog Kendra, Gorakhpur. In these circumstances, it is opined that the High Court has rig .....

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rtificate. 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 .....

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ispute that an eligibility certificate dated 14.02.1984 for tax exemption was granted to the respondent under Section 4A of the U.P. Trade Tax Act (hereinafter referred to as 'the Act'). Thereafter, a show cause notice was issued under Sectio .....

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n from, or reduction in the rate of tax obtained on the basis of eligibility certificate referred to in clause (d) of sub-section (2) has been misused in any manner whatsoever, he may, by order in writing cancel the Eligibility Certificate from such .....

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