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The West Bengal Sales Tax Rules, 1995
Chapter XI - Part I : Exemption from tax on sales by newly set up small scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor

Body 101. Cessation of validity of certificate of eligibility

Where the Senior Joint Commissioner or the Joint Commissioner is satisfied that the dealer has contravened any of the provisions referred to in sub-rule (2) and sub-rule (3) of rule 98, he shall, after giving such dealer a reasonable opportunity of being heard, by an order in writing, declare such certificate invalid from such date as he may specify in the order.