https://www.taxtmi.com/caselaws?id=163369 Eligibility for a tax holiday under section 39 of the West Bengal Sales Tax Act, 1994 depended on satisfaction of the conditions in rules 99 and 100 of the West Bengal Sales Tax Rules, 1995 for a newly set up S.S.I. unit. The ice-cream unit was separately registered, had a pollution certificate, and had obtained the relevant declaration in Form C for the machinery used for that unit; the existence of a separate bakery business did not by itself disqualify the new unit. No suppression of material facts was found in relation to the new unit's certificates, and the statutory definition of dealer was treated as sufficient without importing the broader definition of person under the Bengal General Clauses Act, 1899. On that basis, rejection of the eligibility certificate was described as unsustainable and reconsideration was indicated if the remaining legal conditions were met. en-us Fri, 05 Sep 2003 00:00:00 +0530 Tue, 01 Apr 2014 15:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163369 Eligibility for a tax holiday under section 39 of the West Bengal Sales Tax Act, 1994 depended on satisfaction of the conditions in rules 99 and 100 of the West Bengal Sales Tax Rules, 1995 for a newly set up S.S.I. unit. The ice-cream unit was separately registered, had a pollution certificate, and had obtained the relevant declaration in Form C for the machinery used for that unit; the existence of a separate bakery business did not by itself disqualify the new unit. No suppression of material facts was found in relation to the new unit's certificates, and the statutory definition of dealer was treated as sufficient without importing the broader definition of person under the Bengal General Clauses Act, 1899. On that basis, rejection of the eligibility certificate was described as unsustainable and reconsideration was indicated if the remaining legal conditions were met. Case-Laws VAT and Sales Tax Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163369