https://www.taxtmi.com/caselaws?id=155796 Rule 3(66) of the Bengal Sales Tax Rules, 1941 permits grant and renewal of an eligibility certificate for a newly set up small-scale industry only for the period and conditions stated in the rule. Renewal cannot be refused on the basis of closure of the industrial unit or other later events unless a disqualifying circumstance is shown to have arisen during the relevant period. The decisive question is whether the dealer satisfied the statutory conditions when renewal was sought; subsequent closure does not retrospectively defeat earlier entitlement. Refusal founded on extraneous post-period considerations is inconsistent with the rule and unsustainable. en-us Wed, 24 Feb 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155796 Rule 3(66) of the Bengal Sales Tax Rules, 1941 permits grant and renewal of an eligibility certificate for a newly set up small-scale industry only for the period and conditions stated in the rule. Renewal cannot be refused on the basis of closure of the industrial unit or other later events unless a disqualifying circumstance is shown to have arisen during the relevant period. The decisive question is whether the dealer satisfied the statutory conditions when renewal was sought; subsequent closure does not retrospectively defeat earlier entitlement. Refusal founded on extraneous post-period considerations is inconsistent with the rule and unsustainable. Case-Laws VAT and Sales Tax Wed, 24 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155796