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The West Bengal Sales Tax Rules, 1995
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Body

101. Cessation of validity of certificate of eligibility

Where the Deputy Commissioner or the Assistant 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.