https://www.taxtmi.com/caselaws?id=157565 A registered dealer whose unit commenced production within the stipulated period could not be denied an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, merely because the application was filed after the general last date. The proviso created a separate regime for such dealers and displaced the time bar applicable to non-registered dealers. On the facts found, the petitioner satisfied the proviso, so rejection of the certificate as time-barred was unsustainable. en-us Sun, 06 Aug 1989 00:00:00 +0530 Mon, 07 Oct 2013 18:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157565 A registered dealer whose unit commenced production within the stipulated period could not be denied an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, merely because the application was filed after the general last date. The proviso created a separate regime for such dealers and displaced the time bar applicable to non-registered dealers. On the facts found, the petitioner satisfied the proviso, so rejection of the certificate as time-barred was unsustainable. Case-Laws VAT and Sales Tax Sun, 06 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157565