https://www.taxtmi.com/caselaws?id=160535 The eligibility certificate scheme under section 39 of the West Bengal Sales Tax Act, 1994 was treated as fixing entitlement to tax holiday on the basis of the law prevailing when the certificate was granted. Rule 101 permitted cancellation only for breach of the conditions in rules 98(2) and 98(3) and did not allow reopening of the eligibility definition after grant of the certificate. The later insertion of clause (v) in the Explanation to rule 98, prohibiting use of another unit's brand name, trade mark or logo, operated prospectively from 1 September 1999 and was not a mere clarification. Existing five-year certificates therefore continued unaffected, and the tax holiday could not be denied on that ground. en-us Fri, 12 May 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160535 The eligibility certificate scheme under section 39 of the West Bengal Sales Tax Act, 1994 was treated as fixing entitlement to tax holiday on the basis of the law prevailing when the certificate was granted. Rule 101 permitted cancellation only for breach of the conditions in rules 98(2) and 98(3) and did not allow reopening of the eligibility definition after grant of the certificate. The later insertion of clause (v) in the Explanation to rule 98, prohibiting use of another unit's brand name, trade mark or logo, operated prospectively from 1 September 1999 and was not a mere clarification. Existing five-year certificates therefore continued unaffected, and the tax holiday could not be denied on that ground. Case-Laws VAT and Sales Tax Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160535