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TMI Blog1989 (2) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition itself. It is stated that the petitioners started manufacturing wooden furniture and the partnership firm was registered with the Directorate of Cottage and Small-scale Industries, Government of West Bengal as a small-scale industrial unit. It is further stated that since the petitioners' firm is a small-scale unit and started business only in the year 1979, the petitioners are otherwise entitled to have the exemption of payment of sales tax and, in fact, the petitioners filed an application on 16th December, 1980, for exemption under the provisions of 1941 Act. By an order dated 22nd January, 1982, the said application of the petitioners for the eligibility certificate was taken up for hearing and since the petitioners' adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Commissioner of Commercial Taxes, the petitioners' application for eligibility certificate was fixed for hearing on 10th March, 1986. On that date the petitioners duly appeared before the Assistant Commissioner of Commercial Taxes and made their submissions. By an order dated 10th March, 1986, the respondent No. 1 rejected the petitioners' application finding, inter alia, that the applicants have not kept the bills in relation to the goods allegedly manufactured in the unit serially numbered in so far as they have raised and maintained bills for rental and consultation charges. Against the said order dated 10th March, 1986, the petitioners filed a revisional application on 2nd December, 1986, before the Additional Commissioner of Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and building, does not exceed Rs. 20 lakhs; (iii) he starts production for the first time after 31st March, 1978; (iv) he keeps separate accounts in respect of such industrial unit, etc., and (v) the new unit is not established solely or substantially with the plant or machinery of another such unit which earlier availed of this exemption or tax holiday and which is not engaged in the business of manufacturing such plant or machinery". Mr. Pal, learned Advocate appearing for the writ petitioners has mainly submitted that in any event the conditions laid down in the rule which enables newly set up small-scale industrial unit to enjoy tax holiday for seven years having been fulfilled by the petitioners their right to enjoy the tax holiday c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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