https://www.taxtmi.com/caselaws?id=159540 The Tribunal allowed the applicant's challenge against the denial of an eligibility certificate for tax exemption under rule 3(66) of the Bengal Sales Tax Rules, 1941. After excluding certain costs from the total investment on plant and machinery, the Tribunal determined the investment to be below the prescribed limit of Rs. 10 lakhs. Consequently, the eligibility certificate was granted, and the Assistant Commissioner was instructed to issue it within four weeks. en-us Fri, 26 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159540 The Tribunal allowed the applicant's challenge against the denial of an eligibility certificate for tax exemption under rule 3(66) of the Bengal Sales Tax Rules, 1941. After excluding certain costs from the total investment on plant and machinery, the Tribunal determined the investment to be below the prescribed limit of Rs. 10 lakhs. Consequently, the eligibility certificate was granted, and the Assistant Commissioner was instructed to issue it within four weeks. Case-Laws VAT and Sales Tax Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159540