https://www.taxtmi.com/caselaws?id=158122 Eligibility for a certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941 depended on verification of the purchase and installation of plant and machinery and the existence of the supplier at the relevant time. Bank payment by cheque was not conclusive proof of genuineness. However, the adverse local enquiry report relied on for rejection was not furnished to the applicants, and they were denied a fair opportunity to meet it. That violation of natural justice required the rejection orders to be set aside and the matter remanded for fresh consideration after an effective hearing, without granting the certificate outright. en-us Fri, 10 Sep 1993 00:00:00 +0530 Thu, 17 Oct 2013 12:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158122 Eligibility for a certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941 depended on verification of the purchase and installation of plant and machinery and the existence of the supplier at the relevant time. Bank payment by cheque was not conclusive proof of genuineness. However, the adverse local enquiry report relied on for rejection was not furnished to the applicants, and they were denied a fair opportunity to meet it. That violation of natural justice required the rejection orders to be set aside and the matter remanded for fresh consideration after an effective hearing, without granting the certificate outright. Case-Laws VAT and Sales Tax Fri, 10 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158122