https://www.taxtmi.com/caselaws?id=155257 Renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules was refused because the dealer allegedly mixed bills for sales and for repair/job-work without maintaining separate serials. The Court treated that objection as insufficient on the materials, noting that the dealer's sales and labour/job-work transactions were intermingled but not shown to involve a clear statutory breach warranting refusal. It also considered the long delay in deciding the renewal application and the resulting prejudice to the applicant, including changed business arrangements and tax consequences. The refusal to renew was therefore held unjustified, and the dealer was found entitled to the certificate for the relevant period. en-us Thu, 16 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 17:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155257 Renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules was refused because the dealer allegedly mixed bills for sales and for repair/job-work without maintaining separate serials. The Court treated that objection as insufficient on the materials, noting that the dealer's sales and labour/job-work transactions were intermingled but not shown to involve a clear statutory breach warranting refusal. It also considered the long delay in deciding the renewal application and the resulting prejudice to the applicant, including changed business arrangements and tax consequences. The refusal to renew was therefore held unjustified, and the dealer was found entitled to the certificate for the relevant period. Case-Laws VAT and Sales Tax Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155257