https://www.taxtmi.com/caselaws?id=157275 Eligibility for a tax holiday under Rule 3(66) of the Bengal Sales Tax Rules, 1941 must be examined separately for each certificate period, because the eligibility certificate operates for a limited period and compliance is tested independently for each renewal or grant. Earlier ineligibility arising from collection of sales tax did not permanently bar a dealer from obtaining eligibility for a later period once the prescribed conditions were satisfied. The application was also not time-barred, because limitation ran from the date on which the certificate was required to take effect, and the application made shortly after that date was within time. The rejection orders were set aside and the matter was remitted for fresh consideration from 9 September 1981. en-us Tue, 17 Dec 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157275 Eligibility for a tax holiday under Rule 3(66) of the Bengal Sales Tax Rules, 1941 must be examined separately for each certificate period, because the eligibility certificate operates for a limited period and compliance is tested independently for each renewal or grant. Earlier ineligibility arising from collection of sales tax did not permanently bar a dealer from obtaining eligibility for a later period once the prescribed conditions were satisfied. The application was also not time-barred, because limitation ran from the date on which the certificate was required to take effect, and the application made shortly after that date was within time. The rejection orders were set aside and the matter was remitted for fresh consideration from 9 September 1981. Case-Laws VAT and Sales Tax Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157275