https://www.taxtmi.com/caselaws?id=165335 An eligibility certificate granted under the West Bengal Sales Tax Act, 1994 could not ordinarily be cancelled retrospectively, particularly where the cancellation was made long after it had operated, the Act had ceased to govern the field, and the record disclosed no fraud or misrepresentation justifying ab initio withdrawal. That retrospective cancellation was therefore set aside. A separate claim for a fresh eligibility certificate under the West Bengal Value Added Tax Act, 2003 for the unexpired period was assessed under the prevailing legal regime and, on the facts, the refusal to grant fresh relief was upheld. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 01 Jul 2014 12:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165335 An eligibility certificate granted under the West Bengal Sales Tax Act, 1994 could not ordinarily be cancelled retrospectively, particularly where the cancellation was made long after it had operated, the Act had ceased to govern the field, and the record disclosed no fraud or misrepresentation justifying ab initio withdrawal. That retrospective cancellation was therefore set aside. A separate claim for a fresh eligibility certificate under the West Bengal Value Added Tax Act, 2003 for the unexpired period was assessed under the prevailing legal regime and, on the facts, the refusal to grant fresh relief was upheld. Case-Laws VAT and Sales Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165335