1987 (11) TMI 388 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad granted a certificate under Section 4-A of the U.P. Sales Tax Act to M/s Mahalaxmi Roller Flour Mills for a 5-year period ending March 31, 1988. The court quashed a notice for assessment issued by the Sales Tax Officer and restrained further proceedings as long as the certificate is valid. The court emphasized that no assessment can be made during the validity of the certificate, although authorities can cancel or modify it.