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Customs - Highlights / Catch Notes

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West Bengal Industrial Promotion Assistance to Industrial ...


West Bengal Scheme Supports Manufacturing Growth; Technicalities Shouldn't Block Eligible Enterprises from Incentives and Benefits.

December 8, 2022

Case Laws     Customs     HC

West Bengal Industrial Promotion Assistance to Industrial Enterprises (scheme) - The purpose of the scheme as spelt out is for encouraging manufacturing activities expansion etc. which would go to generate direct and indirect employment in the state. - Thus, any interpretation which is given which will stultify the objects of the schemes has to be frowned upon. - the bonafides of the appellant have not been doubted by the respondents, the eligibility is also not in dispute and if that be a factual position on account of a technical ground such incentive or benefit extended by the Government should not be denied. - HC

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