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1973 (6) TMI 3 - CALCUTTA HIGH COURTPetitioner-company owns and runs three paper mills - Assessee producing different varieties of paper - whether tax credit under s. 280ZE is to be computed for each variety of paper - the tax credit is to the computed in respect of each variety or quality of paper which forms a distinct class of goods for the purpose of excise duty and in calculating the rate at which the tax credit is to be computed the quantum of such goods is to be determined not with reference to one particular factory when the goods are manufactured in more than one factory the total quantity of the same class of goods produced in all the factories owned by the person should be considered - There will also be a writ in the nature of mandamus commanding the respondents to deal with and to decide according to law the application of the petitioner for grant of tax credit certificate
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