1996 (2) TMI 513

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..... he period commencing from 14th January, 1988 to 15th November, 1992. 3.. 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 .....

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..... ioner, since the Commissioner has disapproved the basis on which the assessment 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 (ann .....

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