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TMI Blog1991 (4) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... g on business of manufacturing and selling corrugated paper sheet, corrugated paper roll and cardboard boxes under the name and style of Messrs. Diamond Box and Company as a sole proprietor thereof. The said dealer was issued eligibility certificate under rule 3(66) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called the 1941 Act ) in respect of manufacturing corrugated paper sheet and corrugated paper roll for a period of five years with effect from November 3, 1980, that is, the date of first sale of such manufactured goods. He was also issued eligibility certificate in terms of Notification No. 1890-F.T., dated April 1, 1976, under the West Bengal Sales Tax Act, 1954 (hereinafter called the 1954 Act ) in respect of manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, 1980, the period of entitlement should be restricted to September 11, 1985 and not November 2, 1985, as has been erroneously granted by the Assistant Commissioner. It is this order of the Additional Commissioner which is under challenge. 3.. The case of the applicant is that the two statutes are separate, independent and mutually exclusive and the eligibility certificates under the two Acts have got independent validity having no bearing on each other. The concept of treating the newly set up industrial unit as one and the same under both the statutes and the granting of eligibility certificate to the unit as a whole is a new importation, not warranted by the language of the statutes in question. It has been provided that once a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e given to the dealer considering the industry as the sole beneficiary irrespective of the type and nature of the product. As the Assistant Commissioner had apparently made a mistake it was necessary to correct it by reducing the period of eligibility under the 1941 Act in conformity with the scheme. Shri P.K. Chakraborty relied heavily in this regard on a decision of this Tribunal in Farms Cultivators (India) Pvt. Ltd. RN-145(T) of 1990. 5.. The question whether the exemption covered by the statutes should be treated as a composite one vis-a-vis a particular industrial unit need not be answered for the purpose of deciding this case. It may be pointed out that our judgment in Farms Cultivators (India) Pvt. Ltd. RN 145(T) of 1990 relates t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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