https://www.taxtmi.com/caselaws?id=160649 Discontinuance of a sales tax remission or eligibility benefit under the West Bengal sales tax scheme operates prospectively unless the statute clearly authorises retrospective withdrawal. The proviso to the relevant discontinuance rule protects remission already enjoyed for periods before the contravention, and the authority cannot cancel the eligibility certificate so as to unsettle benefits already acted upon by the dealer. Retrospective cancellation would be commercially disruptive and inconsistent with the statutory framework governing collection and payment under the exemption certificate. en-us Fri, 22 Sep 2000 00:00:00 +0530 Sat, 21 Dec 2013 14:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160649 Discontinuance of a sales tax remission or eligibility benefit under the West Bengal sales tax scheme operates prospectively unless the statute clearly authorises retrospective withdrawal. The proviso to the relevant discontinuance rule protects remission already enjoyed for periods before the contravention, and the authority cannot cancel the eligibility certificate so as to unsettle benefits already acted upon by the dealer. Retrospective cancellation would be commercially disruptive and inconsistent with the statutory framework governing collection and payment under the exemption certificate. Case-Laws VAT and Sales Tax Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160649