https://www.taxtmi.com/caselaws?id=157276 An eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941, may be granted from the date statutory conditions are actually satisfied, even if earlier non-compliance with separate accounting and serially numbered cash or credit memos affected only the initial period. Exemption provisions are to be construed to advance the incentive scheme, so substantial compliance can justify relief for the later qualifying period. Declaration forms cannot be withheld merely because an eligibility certificate application is pending or was earlier refused, where entitlement remains under consideration and no final adverse default is established. en-us Wed, 07 Jun 1989 00:00:00 +0530 Thu, 03 Oct 2013 16:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157276 An eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941, may be granted from the date statutory conditions are actually satisfied, even if earlier non-compliance with separate accounting and serially numbered cash or credit memos affected only the initial period. Exemption provisions are to be construed to advance the incentive scheme, so substantial compliance can justify relief for the later qualifying period. Declaration forms cannot be withheld merely because an eligibility certificate application is pending or was earlier refused, where entitlement remains under consideration and no final adverse default is established. Case-Laws VAT and Sales Tax Wed, 07 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157276