1989 (8) TMI 328

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..... taken up for disposal. In brief, the case of the applicant is that it was granted eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941, as a small-scale unit for the period from 9th November, 1981, to 8th November, 1982. It had applied on 11th May, 1983, for renewal of the certificate for further one year. The Assistant Commissioner, Chowringhee Circle, by an order dated 3 .....

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..... ion should be excluded from the limit of investment on plant and machinery for the purpose of granting eligibility certificate under rule 3(66) of the Bengal Sales Tax Rules, 1941. According to the applicant, calculation of investment on plant and machinery should be in that manner, following the guidelines of the Government of India in the same respect. We have heard learned advocate for the app .....

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..... ntative, however, submits that the Assistant Commissioner of Commercial Taxes will be required to see whether other conditions laid down in rule 3(66) have been complied with in this case. Accordingly, the main application is disposed of in the following terms: The order dated 3rd December, 1983, passed by the Assistant Commissioner, Chowringhee Circle, rejecting the prayer of the applicant for r .....

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