(1.)
(2.) AN eligibility certificate (annexure "1" to the writ petition) was granted to the petitioner for the period commencing from 14th January, 1988 to 15th November, 1992.
(3.) THE Trade Tax Officer while making recommendation to the Commissioner made an assessment order for the assessment year 1988-89, covered by the eligibility certificate without awaiting decision of the Commissioner, 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.