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may i ask in what grammatical circumstances does one use a conjunction and a comma after a full-stop?

my ans: in this case, a conjunction is used to continue the point(s) made in the main clause. and, a comma is placed after it to signal a pause.

question: The minster says the VAT is implemented so as to help the poor. and, why not increase it to ten to fifteen percent to cut the chase?

is this right? thank you.
Comments  
No. The full stop always signifies the end of the sentence. You must always follow it with a new complete sentence.
oh i see. thank you.

the minister says the vat is implemented so as to help the poor. so, why not increase it to ten to fifteen percent to cut the chase.
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Ok except that all sentences should start with a capital letter. The and So. Also the phrase is 'to cut to the chase.'
Thanks a lot. So sorry, I've another question. It is said in general grammatical rules, it is not right to start a sentence with a conjunction. But in these links, they say another thing.

link

link2
Follow the very sound advice in the second link: Whilst it is acceptable to use "And" or "But" to start a sentence, this practice should be limited and only used for effect and impact. If you find yourself using them too often, you should consider changing the style of your writing. (This from http://www.grammar-monster.com/lessons/conjunctions_lessons.htm )
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Thanks G.G. One shall use it sparingly for effect and impact.