TMI Blog1991 (4) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts used in automobiles, was established on August 3, 1981 by taking over a partnership concern under the name and style of Messrs. The Hooghly Auto Manufacturing Company engaged in similar business. The three partners of the erstwhile partnership firm became directors in the said private limited company. The partnership concern, which started business on the 1st of November, 1979, had set up a small-scale industrial unit at 14, G.T. Road, Kotrung, District Hooghly and was granted permanent SSI registration by the Cottage and Small Scale Industries Directorate. Subsequently, the SSI registration certificate was amended in favour of the private limited company on June 14, 1982. The partnership concern installed some machineries at the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at the relevant time. 4.. Shri R.K. Das, learned advocate for the applicant, argued that in the original Notification No. 1809-F.T. dated April 1, 1976 change in the constitution of the business was permissible and that even after such change a new smallscale industrial unit was entitled to tax-holiday for the unexpired period of exemption. He added that on April 1, 1980 a change was made in the aforesaid notification and a new clause was inserted to the effect that the certificate of eligibility shall not be granted or renewed if a dealer changes the constitution of the business . He further added that the said restriction was deleted on and from October 1, 1982 and after such deletion the notification does not bar grant or renewal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acter of the newly set up industrial unit. Mr. Das, argued that the new industrial unit continued to remain the same new industrial unit irrespective of the change of constitution of the business even after conversion and as it fulfilled all the conditions laid down in the relevant notification it was eligible for tax-holiday. He controverted the observation of the Assistant Commissioner that the partnership concern had completely set up the unit before its conversion. According to him, it was the partnership firm, which partly set up the unit, which was subsequently completely set up after the conversion. Shri Das, further contended that the Additional Commissioner was not justified in taking into cognizance changes in the constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied on by the learned advocate for the applicant does not help his case. This decision was rendered in the context of certain provisions of U.P. Sales Tax Act which are different, particularly because there is no bar with regard to change of constitution of the business. 11.. The next ground urged by Mr. Das, learned advocate for the applicant, was that the application for eligibility certificate was rejected on March 30, 1987 after a lapse of more than four years for no fault on the part of the applicant and during its pendency the applicant did not collect any sales tax on the bona fide belief that eligibility certificate would be granted. This, in the opinion of the applicant, had prejudicially affected its business. Mr. Majumdar, h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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