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2011 (2) TMI 1316 - CALCUTTA HIGH COURTWhether in the facts of the present case the writ petitioner is entitled to get benefit of section 39 of the 1994 Act? Held that:- In order to get the benefit of tax holiday registration with the Directorate of Cottage and Small Scale Industries is mandatory. It appears that the order dated April 4, 2003 rejecting registration under the 1994 Act has not been challenged by the writ petitioner and thus, has attained the finality. in order to get the benefit under the provisions of section 39 of the 1994 Act, the writ petitioner must comply with the requirement of the said Act and the Rules framed thereunder. The learned Tribunal below rightly concluded that no exemption could be granted ignoring the provisions of the 1994 Act or the Rules framed thereunder. Appeal dismissed.
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