HOOGHLY EXTRUSIONS Vs. COMMERCIAL TAX OFFICER JORASANKO CHARGE

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, filed by Messrs. Hooghly Extrusions and is directed against the order refusing the issue of eligibility certificate for tax holiday as also withholding the issue of declaration forms.

(2.) THE facts of the case may be briefly stated thus : Messrs Hooghly Extrusions, a partnership firm, is a small -scale industrial unit carrying on business of manufacturing polypropylene bags for sale in West Bengal. The said firm was duly registered as a dealer (mainly manufacturing and partly reseller) under the provisions of the Bengal Finance (Sales Tax) Act, 1941, as also the Central Sales Tax Act, 1956. The said firm made an application on August 25, 1986, for eligibility certificate under Rule 3(66a) of the Bengal Sales Tax Rules, 1941, made under Bengal Finance (Sales Tax) Act, 1941, as a newly set up small -scale industry for getting the benefit of tax holiday as per the scheme. The scheme provides for exemption of tax in respect of sales of certain goods by a newly set up small -scale industry on fulfilment of certain conditions specified in the scheme. The said application was rejected by the Assistant Commissioner of Commercial Taxes, Calcutta (North Circle) on December 8, 1986. Against the said order of rejection a revisional application was filed before the Additional Commissioner of Commercial Taxes, who by his order dated May 19, 1987 confirmed the order of rejection made by the Assistant Commissioner. Thereafter a review application was also filed before the said Additional Commissioner, who refused to review his earlier order and rejected the application on January 25, 1989. In the present application this particular order has been assailed.

(3.) WE shall now consider the rival contentions of the parties to judge if the objections raised by the sales tax authorities to the issue of eligibility certificate are valid.