TMI Blog1991 (1) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... n July 16, 1990 by the learned Additional Commissioner, Commercial Taxes, West Bengal, affirming an ex parte order passed by the learned Assistant Commissioner of Commercial Taxes, Bally Circle on July 18, 1989, rejecting the prayer of the applicants for granting of eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941 for enjoying the benefit of tax holiday as envisaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears the dealer is not interested in eligibility certificate. This petition for eligibility certificate is rejected. Inform. 3.. This order about rejection of the prayer for granting of eligibility certificate was affirmed in revision, as stated above. 4.. After hearing the learned advocate for the applicants and the learned State Representative, we are of the opinion that the order of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive but to send back the application dated January 4, 1989 by the applicants for grant of eligibility certificate on remand for disposal of the application in accordance with law in terms of rule 3(66a) of the Bengal Sales Tax Rules, 1941, on terms. In case the learned Assistant Commissioner was of the view that due to absence of the dealer on July 18, 1989 the prayer for eligibility certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and to produce evidence of such deposit of costs by the applicants before the concerned Assistant Commissioner of Commercial Taxes. The impugned order dated July 18, 1989 passed by the learned Assistant Commissioner of Commercial Taxes, West Bengal and the revisional order dated July 16, 1990 passed by the learned Additional Commissioner of Commercial Taxes, West Bengal are set aside. The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
