https://www.taxtmi.com/caselaws?id=156369 The constitutional challenge to the West Bengal Taxation Laws (Amendment) Act, 1987, which altered turnover-tax exemption, failed because the amendment was treated as within legislative taxing power and not invalid merely for curtailing earlier relief. The claim for immediate issue of an eligibility certificate and related declaration forms succeeded only to the extent that the tax authorities had not finally decided the matter in accordance with law; they were required to reconsider the request afresh, hear the petitioners, and pass a speaking and reasoned order. The writ petition therefore obtained limited relief on reconsideration, while the challenge to the amendment and the claimed tax immunity were rejected. en-us Tue, 21 Mar 1989 00:00:00 +0530 Wed, 18 Sep 2013 18:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156369 The constitutional challenge to the West Bengal Taxation Laws (Amendment) Act, 1987, which altered turnover-tax exemption, failed because the amendment was treated as within legislative taxing power and not invalid merely for curtailing earlier relief. The claim for immediate issue of an eligibility certificate and related declaration forms succeeded only to the extent that the tax authorities had not finally decided the matter in accordance with law; they were required to reconsider the request afresh, hear the petitioners, and pass a speaking and reasoned order. The writ petition therefore obtained limited relief on reconsideration, while the challenge to the amendment and the claimed tax immunity were rejected. Case-Laws VAT and Sales Tax Tue, 21 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156369