https://www.taxtmi.com/caselaws?id=155569 Where a small-scale industry timely applied for registration but the certificate was issued later with retrospective effect, the Calcutta High Court held that administrative delay could not deprive the assessee of the more beneficial exemption under rule 3(66) of the Bengal Sales Tax Rules, 1941. As the industry otherwise satisfied the substantive conditions for the older provision, the eligibility certificate was to be treated as granted under that rule rather than rule 3(66a). The petitioner was therefore entitled to consideration for renewal on the basis of a five-year tax holiday, and the revisional order was quashed with reconsideration directed accordingly. en-us Mon, 26 Sep 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155569 Where a small-scale industry timely applied for registration but the certificate was issued later with retrospective effect, the Calcutta High Court held that administrative delay could not deprive the assessee of the more beneficial exemption under rule 3(66) of the Bengal Sales Tax Rules, 1941. As the industry otherwise satisfied the substantive conditions for the older provision, the eligibility certificate was to be treated as granted under that rule rather than rule 3(66a). The petitioner was therefore entitled to consideration for renewal on the basis of a five-year tax holiday, and the revisional order was quashed with reconsideration directed accordingly. Case-Laws VAT and Sales Tax Mon, 26 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155569