https://www.taxtmi.com/caselaws?id=156248 Pendency of an application for grant or renewal of an eligibility certificate did not, by itself, justify withholding declaration forms under Rule 27AA of the Bengal Sales Tax Rules, 1941. The authorities could examine only whether the dealer had defaulted in filing returns and whether the forms were bona fide required; pending eligibility proceedings could not defeat consideration of the request. Tax also could not be demanded as a condition for issuing declaration forms while the eligibility application remained undecided, in the circumstances described. The relief was confined to sales of goods manufactured in the applicant's unit for which eligibility was sought. en-us Fri, 07 Dec 1990 00:00:00 +0530 Mon, 16 Sep 2013 18:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156248 Pendency of an application for grant or renewal of an eligibility certificate did not, by itself, justify withholding declaration forms under Rule 27AA of the Bengal Sales Tax Rules, 1941. The authorities could examine only whether the dealer had defaulted in filing returns and whether the forms were bona fide required; pending eligibility proceedings could not defeat consideration of the request. Tax also could not be demanded as a condition for issuing declaration forms while the eligibility application remained undecided, in the circumstances described. The relief was confined to sales of goods manufactured in the applicant's unit for which eligibility was sought. Case-Laws VAT and Sales Tax Fri, 07 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156248