https://www.taxtmi.com/caselaws?id=159848 Prior enjoyment of a tax holiday under rule 3(66) of the Bengal Finance (Sales Tax) Rules, 1941 does not by itself disqualify an assessee from deferment of tax under section 40 of the West Bengal Sales Tax Act, 1994. The statutory scheme was confined to newly set up small-scale industrial units, and neither section 39, rule 115(2), nor the connected rules expressly or by necessary implication extended that bar to earlier tax-holiday beneficiaries. A disqualification for fiscal relief cannot be implied beyond the statute's express language, so an otherwise eligible assessee may claim deferment. en-us Thu, 18 Jun 1998 00:00:00 +0530 Mon, 02 Dec 2013 18:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159848 Prior enjoyment of a tax holiday under rule 3(66) of the Bengal Finance (Sales Tax) Rules, 1941 does not by itself disqualify an assessee from deferment of tax under section 40 of the West Bengal Sales Tax Act, 1994. The statutory scheme was confined to newly set up small-scale industrial units, and neither section 39, rule 115(2), nor the connected rules expressly or by necessary implication extended that bar to earlier tax-holiday beneficiaries. A disqualification for fiscal relief cannot be implied beyond the statute's express language, so an otherwise eligible assessee may claim deferment. Case-Laws VAT and Sales Tax Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159848