1987 (7) TMI 554 - HC - VAT and Sales Tax

Summary

The dispute involved the extension of an eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules. The petitioner's application for renewal was rejected due to intermingling of bills for job-works and sale of goods. The Additional Commissioner found that the petitioner had intermingled bills and was prejudiced by the delayed rejection. The High Court allowed the writ petition, ordering the eligibility certificate to be granted for the relevant period. No costs were awarded. (Case: 1987 (7) TMI 554 - CALCUTTA HIGH COURT)