1996 (2) TMI 513

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..... The Trade Tax Officer, being of the view that the petitioner has been selling imported rubber, which according to petitioner is raw material and that has not been used for retreading tyres, recommended to the Commissioner for cancelling the eligibility certificate. The Standing Counsel informs that the Commissioner by order dated 15th March, 1995 declined to cancel the eligibility certificate dis .....

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..... ssessment order dated 27th March, 1993 (annexure "5" to the writ petition) has been made and since the eligibility certificate is still operative, we are of the view that the impugned assessment order is not sustainable. 6.. In the result, the writ petition succeeds and is allowed. The impugned order dated 27th March, 1993 (annexure "5" to the writ petition) is quashed. Writ petition allowed. .....

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