BANI POLYMERS Vs. ASSISTANT COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) Leave granted.

(2.) The appellant M/s Bani Polymers is a registered dealer under the West Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954. It started business on 1/3/1979. It is also registered as a small-scale industry with the Directorate of Cottage and Small-Scale Industries with effect from 25/2/1980. It is a manufacturer of rubber goods. The appellant applied to the Assistant Commissioner of Commercial Taxes for grant of eligibility certificate under Rule 3 (66 of the Bengal Sales Tax Rules, 1941 read with Section 4-AA of the West Bengal Sales Tax Act, 1954. The application for eligibility certificate was rejected by the Assistant Commissioner by order dated 29/4/1981 specifying the grounds of rejection.

(3.) The appellant challenged the above order by a writ petition filed in the Calcutta High court which stood transferred to the West Bengal Taxation tribunal for decision. The tribunal by the impugned judgment dated 24/7/19900 has rejected that petition. Hence this appeal by special leave.