COMMERCIAL TAX OFFICER Vs. EMKAY INVESTMENTS PRIVATE LIMITED

JUDGEMENT

(1.) Heard counsel for the parties.

(2.) Leave granted.

(3.) This appeal is preferred against the judgment of the West Bengal Taxation Tribunal. The respondent is a new unit engaged in the manufacture of plywood. It is entitled to exemption from payment of sales-tax, being a new industry as contemplated by Rule 3 (66-A) of the West Bengal Sales-tax Rules, 1941. It, however, appears that in respect of a portion of its products, it is using the brand name "M/s. Merinoply" which brand name belongs to another company called "M/s. Marinoply and Chemicals Limited".