https://www.taxtmi.com/caselaws?id=156085 A tax holiday notification under the West Bengal Sales Tax Act was construed to operate from the date of first sale of the notified commodity, not from the date of application, so the eligibility certificate had to be amended accordingly. The exemption language that "no tax shall be payable" during the holiday was treated as wide enough to include turnover tax, because a narrower reading would defeat the relief intended by the notification. On that basis, authorities could not withhold declaration forms for non-payment of turnover tax, and any amount collected under protest was refundable or adjustable during the currency of the certificate. en-us Mon, 18 Sep 1989 00:00:00 +0530 Fri, 13 Sep 2013 14:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156085 A tax holiday notification under the West Bengal Sales Tax Act was construed to operate from the date of first sale of the notified commodity, not from the date of application, so the eligibility certificate had to be amended accordingly. The exemption language that "no tax shall be payable" during the holiday was treated as wide enough to include turnover tax, because a narrower reading would defeat the relief intended by the notification. On that basis, authorities could not withhold declaration forms for non-payment of turnover tax, and any amount collected under protest was refundable or adjustable during the currency of the certificate. Case-Laws VAT and Sales Tax Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156085