Authority couldn’t make modification in eligibility certificate after having lost the case before Tr

CST & VAT: Where Commissioner exercising his powers under section 4A(3) of U.P. Trade Tax Act, 1948 cancelled eligibility certificate granted to assessee and Tribunal set aside order of Commissioner and restored eligibility certificate and thereafter Commissioner again issued notice under section 4A(3) to assessee and modified eligibility certificate, it was not open to Commissioner to make any modification in above eligibility certificate after having lost matter before Tribunal