TMI Blog2004 (6) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has prayed for further direction upon the respondents to withdraw the purported order dated October 12, 1999 passed by the respondent No. 1 by which the State respondent has refused to issue eligibility certificate under section 41 of the West Bengal Sales Tax Act, 1994 which is applicable to the Central Sales Tax Act, 1956 under Notification No. 1324 F.T. dated April 28, 1995 with effect from September 1, 1999. 2.. The following facts are not in dispute: (a) The petitioner was attracted by various incentives to the manufacturers in West Bengal with regard to full exemption, remission and deferment of tax both under State law and the Central law by various sections, viz., section 39, section 40, section 41, etc., of the West Benga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igibility certificate, the petitioner was also entitled to remission of tax under the Central Act in view of Notification No. 1324 F.T. dated April 28, 1995. (d) The petitioner again applied for renewal of the said eligibility certificate for the period of November 15, 1998 to November 14, 1999 but with effect from September 1, 1999 a notification being No. 2425 F.T. dated August 12, 1999 was issued by the Government of West Bengal and by virtue of the said notification clause (mm) in sub-rule (1) of rule 2 was incorporated in West Bengal Sales Tax Rules, 1995 by which production or making of computer stationery from paper, the manufacture carried on by the petitioner, was excluded from the definition of manufacture. (e) In view of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons contained in the West Bengal Taxation Tribunal Act, 1987. 8.. There is no dispute that the petitioner claims benefit under Central Act and not under 1994 Act which is a scheduled Act under the West Bengal Taxation Tribunal Act, 1987. Although, by virtue of the provisions contained in rule 11 of the Central Sales Tax (West Bengal) Rules, the definition of "manufacture" mentioned in the West Bengal Sales Tax Rules applies mutatis mutandis to the Central Excise Act, but relief that was conferred upon the petitioner was not under 1994 Act but in exercise of powers conferred under the Central Sales Tax Act, 1956. 9.. Since the Central Sales Tax Act, 1956 is not a scheduled Act within the meaning of the West Bengal Taxation Tribunal Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is given such benefit, subsequently, by way of amendment such right cannot be taken away. The amendment that has been made will be applicable to the other units which are set up after the said amended definition of "manufacture" or "manufacturing process" have come into force. But the petitioner should be entitled to the benefit as was available at the time of obtaining first registration of eligibility certificate. 13.. I, thus, find substance in the contention of the petitioner that the Notification No. 2425 F.T. dated August 12, 1999 will not be applicable to the petitioner and the petitioner will be entitled to the remission of tax as mentioned in Notification No. 1324 F.T. dated April 28, 1995 issued under the Central Sales Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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