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TMI Blog1999 (11) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... n rejected. They also challenge the two revisional orders passed by the Deputy Commissioner of Commercial Taxes (respondent No. 2) and the Additional Commissioner of Commercial Taxes (respondent No. 1) affirming the said order of the respondent No. 3. The case of the company is that it is registered dealer under the Bengal Finance (Sales Tax) Act, 1941 and that at its factory situated at Hatasuria, in the district of Bankura, it manufactures salt glazed stoneware pipe and pipe fittings. The company was granted eligibility certificate for this industrial unit under section 10G of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act"), effective from January 30, 1993, i.e., from the date when the tax became first payable by the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication Mr. Sharodindu Biswas, learned advocate for the company, has contended that if a manufacturer-dealer is still in the process of enjoying any tax benefit for a statutory period, and if the statutory provision, whereunder such benefit is available, undergoes an amendment whereby the period is extended, the dealer is entitled to avail of the benefit under the amended provision. To derive support to his contentions he relies on the decision in the case of Seimens India Ltd. v. State of Maharashtra [1986] 62 STC 40 (Bom). But the ratio of this decision has no bearing with the issue as is before us. It would suffice to quote a few lines from that reported decision for better appreciation of the ratio: "The law of limitation is a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to some other reported decisions which are related to amendment of procedural law or to departmental circular which attempted to curtail the right available under the relevant statute. Therefore, these decisions have little relevance to the dispute before us. 5.. In the case before us the dispute is not related to procedural law but to one which creates a substantive right. Under section 10G of the 1941 Act and rule 48G of the Bengal Sales Tax Rules, 1941, as they stood prior to April 15, 1993, a manufacturer-dealer, subject to fulfilment of the statutory conditions, could become eligible for the benefit of tax remission for the period prescribed under the said provisions (i.e., as they stood prior to April 15, 1993). One such co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended provision would apply to an industrial unit which has been established and commissioned by the dealer for the first time on or after the first day of June, 1993. The company's unit was established and commissioned much earlier than this date. This unit even incurred tax liability on January 30, 1993, i.e., prior to June 1, 1993. Hence, the company's unit remains outside the ambit of the amended provision. The amended rule 48G cannot be applied to the applicant's unit. 7.. In view of the above circumstances, we find no ground to maintain the instant application which is accordingly dismissed. We make no order as to costs. D. BHATTACHARYYA (Technical Member).-I agree. Application dismissed. - - TaxTMI - TMITax - CST, VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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