https://www.taxtmi.com/caselaws?id=156150 For renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, the cost of a generator and electrical installation was not to be included in investment on plant and machinery. Earlier tribunal and High Court authority was applied to hold that those items fall outside the relevant investment base for eligibility-certificate purposes. The authorities below therefore erred in counting them while considering renewal. The rejection orders were set aside, and the matter was remanded for fresh consideration after excluding those costs, with the remaining requirements of rule 3(66) to be examined by the assessing authority. en-us Tue, 08 Aug 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156150 For renewal of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, the cost of a generator and electrical installation was not to be included in investment on plant and machinery. Earlier tribunal and High Court authority was applied to hold that those items fall outside the relevant investment base for eligibility-certificate purposes. The authorities below therefore erred in counting them while considering renewal. The rejection orders were set aside, and the matter was remanded for fresh consideration after excluding those costs, with the remaining requirements of rule 3(66) to be examined by the assessing authority. Case-Laws VAT and Sales Tax Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156150