9911796707
TMI Blog2006 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... d having its registered office at 2, Digamber Jain Temple Road, Kolkata-700 007 has a manufacturing unit at Delhi Road, Kankuni, Hooghly and is registered with the Srirampur Charge under the West Bengal Sales Tax Act, 1994 (in short, 1994 Act ). Registration certificate number of the petitioner is SP/7633. It is presently registered under the West Bengal Value Added Tax Act, 2003 also. The petitioner was granted permanent registration by the Directorate of Cottage and Small Scale Industries on December 31, 1999 and the number is 21 08 05 341. Eligibility certificate bearing No. ECC(R)-36/(SP)2000-2001/SC was issued on June 13, 2000 by the Assistant Commissioner of Commercial Taxes, Special Cell, allowing the petitioner the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Cell. Deputy Commissioner of Commercial Taxes, Special Cell by an order dated April 27, 2004 set aside the order of the Assistant Commissioner of Commercial Taxes, Special Cell and remanded it back for fresh examination. The matter was heard afresh by the Assistant Commissioner of Commercial Taxes, Special Cell on February 28, 2006 and he held that petitioner was not eligible for being considered under rule 149(4) of the 1995 Rules. The learned Advocate appearing on behalf of the petitioner contended that the unit in question was not expanded but there was additional investment in the existing unit and hence it was entitled to have benefit of remission of this additional investment as per provision of section 41 of the 1994 Act re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive that the Assistant Commissioner of Commercial Taxes, Special Cell, was justified in holding that this additional investment was for expansion. Certificate of registration issued by the Director of Industries under the West Bengal Incentive Scheme, 2004 bearing No. DI/2000/103(B)[103(1)/ 2000] was effective from May 18, 2001 and indicated the status of the project as expansion . It appears from the proposal submitted by the petitioner before the West Bengal Financial Corporation that it sought additional term loan of Rs. 140 lakhs for expansion of the existing unit engaged in manufacturing biscuit. Therein also, the existing capacity was proposed to be enhanced by 3000 tons per annum. Rule 149 of the 1995 Rules deals with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made thereunder, shall, in respect of a newly set up industrial unit which is established and commissioned on or after the first day of January, 2000, or in respect of an existing industrial unit which starts commercial production in its expanded portion on or after the first day of January, 2000, as the case may be, (c) Section 42 shall, in respect of a closed industrial unit which is rehabilitated or revived on or after the first day of January, 2000, and (d) Section 43 shall, in respect of a sick industrial unit which is rehabilitated or revived on or after the first day of January, 2000, cease to apply with effect from the first day of January, 2000: (emphasis Here italicised. supplied) Provided that subject to the restrictions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uish West Bengal Incentive Scheme, 2000 with other earlier incentive schemes. All schemes prior to West Bengal Incentive Scheme, 2000 were linked with payment of sales tax but in the West Bengal Incentive Scheme, 2000, incentives have been delinked for payment of sales tax. The ambit of rule 149(4) of the 1995 Rules had been considerably narrowed. It is admitted that certain relaxation had been made under proviso (ii) to section 43A of the 1994 Act as may be seen from paragraph 14 of this judgment but such relaxation was allowed in respect of new units or expanded portion of existing units registered under the West Bengal Incentive Scheme, 1993 or under the West Bengal Incentive Scheme, 1999 with the Directorate of Industries or with the Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
