https://www.taxtmi.com/caselaws?id=155779 Renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, was held unsustainable because the refusal rested on grounds outside those permitted by the rule. The Court did not examine the truth of the underlying allegations, focusing instead on the legality of the basis for rejection. The consequential refusal to issue declaration forms also failed because it depended entirely on the invalid renewal order. Both impugned orders were set aside, and the applications were directed to be reconsidered by the competent authority in accordance with law. en-us Tue, 08 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155779 Renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, was held unsustainable because the refusal rested on grounds outside those permitted by the rule. The Court did not examine the truth of the underlying allegations, focusing instead on the legality of the basis for rejection. The consequential refusal to issue declaration forms also failed because it depended entirely on the invalid renewal order. Both impugned orders were set aside, and the applications were directed to be reconsidered by the competent authority in accordance with law. Case-Laws VAT and Sales Tax Tue, 08 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155779