https://www.taxtmi.com/caselaws?id=212970 An expanded industrial unit retained entitlement to renewal of its eligibility certificate and continued tax remission where the statutory conditions remained satisfied. The legal scheme under the relevant West Bengal sales tax and VAT laws treated remission as attaching to the expanded unit, and no provision showed that closure of the original unit by itself extinguished that benefit. Because the expanded unit continued to function and there was no breach of the certificate terms, refusal of renewal solely on the ground that the original unit had ceased to operate was not justified and the entitlement was upheld. en-us Fri, 04 Feb 2011 00:00:00 +0530 Fri, 01 Aug 2014 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212970 An expanded industrial unit retained entitlement to renewal of its eligibility certificate and continued tax remission where the statutory conditions remained satisfied. The legal scheme under the relevant West Bengal sales tax and VAT laws treated remission as attaching to the expanded unit, and no provision showed that closure of the original unit by itself extinguished that benefit. Because the expanded unit continued to function and there was no breach of the certificate terms, refusal of renewal solely on the ground that the original unit had ceased to operate was not justified and the entitlement was upheld. Case-Laws VAT and Sales Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212970