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2011 (2) TMI 1256 - HC - VAT and Sales TaxRenewal of the eligibility certificate - Section 41 of the West Bengal Sales Tax Act, 1994 - show cause notice was issued as to why the application for renewal of the eligibility certificate should not be rejected on the ground that the respondent no. 1 had closed its unit nos. I and II at Salt Lake and shifted usable plant and machinery to its unit outside the State of West Bengal and the manufacturing unit No.3 at Salt Lake which was granted remission – Held that:- once a unit as defined as "expanded unit" has got the benefit of remission, its continuance depends as such upon the fact whether the said unit fulfils the conditions of eligibility or not. There is no provision in the Acts or Rules disentitling an expanded unit to the benefit of remission on the ground of closure of the original unit when the expanded unit is functioning, eligibility period for deferment of payment of tax shall be available only subject to fulfillment of conditions and restriction contained in Section 40 of the Act and the Rules made thereunder, expanded unit of the respondent has not violated any of such conditions and thus, the concerned authority illegally refused renewal of the benefit and the learned Tribunal rightly restored, no substance in the present writ-application and the same is accordingly dismissed
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