TMI Blog2005 (8) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... r is also a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 and also West Bengal Sales Tax Act, 1994. On January 8, 1993 the petitioner applied for eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941 (hereinafter referred to as "the said Rules"). On the basis of the said application the Commercial Tax Officer, Central Section, visited the factory of the petitioner and gave a report that the petitioner is a manufacturer of plastic foam and the same is a banned item for the purpose of getting eligibility certificate under rule 3(66a) of the said Rules. Accordingly, a report was submitted recommending rejection of the petitioner's application. 3.. In view of such adverse report being filed, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner's application filed for relief under rule 3(66a) on merits and pass a fresh order after giving reasonable opportunity of being heard. Thereafter the Assistant Commissioner of Commercial Taxes took up the matter for a fresh hearing. Then by an order dated February 12, 2002 the Assistant Commissioner was pleased to hold that the plastic foam sheet manufactured by the petitioner is not a banned item under the entry at item No. 13 of Schedule X appended to rule 3(66a) of the said Rules. The authority thereafter came to a finding that the petitioner is eligible to get tax holiday as a manufacturer of plastic foam sheet and direction was given for issuance of an eligibility certificate for tax holiday under rule 3(66a) of the said Rules for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applied in the facts of the present case inasmuch as the petitioner's claim for eligibility under rule 3(66a) of the said Rules was allowed on the basis of the second revision only in the month of February, 2002 and such grant was made with effect from January 5, 1993. Along with that, eligibility certificate granted under section 10F was cancelled. 9.. Immediately thereafter in April, 2002, which is within two months from the date of grant of eligibility certificate by the Assistant Commissioner, the petitioner applied before the Assistant Commissioner, Commercial Taxes, for reopening of the ment for the period of three years with effect from January 5, 1993 on the basis of the order passed by the adjudicating authority. Such order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from January 5, 1993 the Tribunal should have upheld the claim of the petitioner since the Tribunal did not find any error in the order dated February 12, 2002. By holding to the contrary the Tribunal has acted erroneously in law. 12.. The order of the Tribunal is therefore set aside. The authorities are directed to give the petitioner the benefit under the order dated February 12, 2002 by allowing the reopening of assessment for a period of three years with effect from January 5, 1993. This writ application is therefore allowed. The order of the Tribunal is quashed. 13. There will be no order as to costs. 14. Urgent xerox certified copy of this judgment if applied for be given to the parties as expeditiously as possible. Tapan Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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