https://www.taxtmi.com/caselaws?id=158949 The Tribunal upheld the rejection of the renewal application for an eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941, finding that the sale of plant and machinery by the applicant was not in the ordinary course of business and affected the viability of the industrial unit. The Tribunal concluded that the rejection was not illegal or arbitrary, noting that the applicant had the opportunity to present their case. The application was dismissed, with a stay on the judgment and order for four weeks upon the applicant's request. en-us Fri, 19 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158949 The Tribunal upheld the rejection of the renewal application for an eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941, finding that the sale of plant and machinery by the applicant was not in the ordinary course of business and affected the viability of the industrial unit. The Tribunal concluded that the rejection was not illegal or arbitrary, noting that the applicant had the opportunity to present their case. The application was dismissed, with a stay on the judgment and order for four weeks upon the applicant's request. Case-Laws VAT and Sales Tax Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158949