https://www.taxtmi.com/caselaws?id=157550 Statutory exemption under rule 3(66) of the Bengal Sales Tax Rules was treated as conditional on the prescribed filing deadlines, and the different dates for registered and unregistered dealers were held to be a valid classification. At the same time, withdrawal of already granted eligibility certificate renewals was found unjustified where the dealer had acted on the authority's conduct and the revisional interference was arbitrary on the special facts. The commentary also explains that exemption schemes under the 1941 Act and the 1954 Act operate independently, so the first-sale date must be taken from the relevant enactment, and that promissory estoppel cannot override statutory time limits. en-us Fri, 12 Jul 1991 00:00:00 +0530 Mon, 07 Oct 2013 17:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157550 Statutory exemption under rule 3(66) of the Bengal Sales Tax Rules was treated as conditional on the prescribed filing deadlines, and the different dates for registered and unregistered dealers were held to be a valid classification. At the same time, withdrawal of already granted eligibility certificate renewals was found unjustified where the dealer had acted on the authority's conduct and the revisional interference was arbitrary on the special facts. The commentary also explains that exemption schemes under the 1941 Act and the 1954 Act operate independently, so the first-sale date must be taken from the relevant enactment, and that promissory estoppel cannot override statutory time limits. Case-Laws VAT and Sales Tax Fri, 12 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157550