THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XV : Incentives to industrial units - deferent of payment of tax by new or expanded industrial units, conditions and restrictions for deferment and certificate of eligibility therefor, remission of tax payable by new or expanded units, conditions and restrictions for remission and certificate of eligibility therefor, exemptions of sales by newly set up small-scale industrial units, conditions and restrictions for exemption and certificate of eligibility therefor.

Body 193. Cessation of validity of certificate of eligibility.-

Where the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner is satisfied that the dealer has contravened any of the provisions referred to in this Part or any other provisions under the Act or these rules, 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.