NAVEEN ENTERPRISE Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The petitioners set up a small-scale industry for manufacturing electrical stampings and lamination cores. On 30th May, 1981 the petitioners made an application under Rule 3(66) of the Bengal Sales Tax Rules, 1941 for exemption of sales tax on goods manufactured arid sold by the petitioners and an eligibility certificate was duly granted by the Assistant Commissioner of Commercial Taxes, Burrabazar Circle, the respondent No. 3, for the period 1st April, 1981 to 31st March, 1982, by an order dated 18th November, 1981.

(2.) Thereafter, on 23rd December, 1982 the petitioner made an application for renewal of the eligibility certificate for the period 1st April, 1982 to 31st March, 1983. On 29th April, 1983 the petitioners also applied for the renewal of the eligibility certificate for the period 1st April, 1983 to 31st March, 1984.

(3.) On 1st March, 1985 the petitioners' application for grant of eligibility certificate for the period 1st April, 1982 to 31st March, 1983 was rejected by the respondent No. 3. The petitioners made an application for revision of the order before the respondent No. 1 under Section 20(3) of the Bengal Finance (Sales Tax) Act, 1941. The respondent No. 2, the Additional Commissioner of Commercial Taxes, dismissed that application by an order dated 19th May, 1986.