https://www.taxtmi.com/caselaws?id=156158 A prior writ order did not bar the present application by res judicata because it concerned a different rejection order and a different period, but the application was otherwise affected by the pending revision before the statutory revisional authority. On renewal of the eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, the provision was construed practically and beneficially in light of the incentive scheme, and the cost of the generator set and moulds was held excludible from the investment on plant and machinery. On that basis, refusal of renewal for the disputed period was set aside, and the subsequent renewal request was directed to be considered on the same interpretation. en-us Fri, 30 Jun 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156158 A prior writ order did not bar the present application by res judicata because it concerned a different rejection order and a different period, but the application was otherwise affected by the pending revision before the statutory revisional authority. On renewal of the eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, the provision was construed practically and beneficially in light of the incentive scheme, and the cost of the generator set and moulds was held excludible from the investment on plant and machinery. On that basis, refusal of renewal for the disputed period was set aside, and the subsequent renewal request was directed to be considered on the same interpretation. Case-Laws VAT and Sales Tax Fri, 30 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156158