https://www.taxtmi.com/caselaws?id=154979 Eligibility for a yearly tax-holiday certificate under rule 3(66a) must be assessed afresh for each certificate period, because the rule grants relief only for a limited time and renewal depends on the conditions then existing. An earlier refusal or prior breach does not create a permanent bar to future eligibility if the dealer later rectifies the defect and otherwise satisfies the statutory requirements. Refusal based solely on an earlier collection of sales tax was therefore unsustainable, and the applicant was entitled to fresh consideration for the later period once the rule's conditions were met. en-us Fri, 23 May 1986 00:00:00 +0530 Fri, 30 Aug 2013 17:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154979 Eligibility for a yearly tax-holiday certificate under rule 3(66a) must be assessed afresh for each certificate period, because the rule grants relief only for a limited time and renewal depends on the conditions then existing. An earlier refusal or prior breach does not create a permanent bar to future eligibility if the dealer later rectifies the defect and otherwise satisfies the statutory requirements. Refusal based solely on an earlier collection of sales tax was therefore unsustainable, and the applicant was entitled to fresh consideration for the later period once the rule's conditions were met. Case-Laws VAT and Sales Tax Fri, 23 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154979