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TMI Blog2011 (2) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... 2] 54 VST 511 (WBTT)) thereby dismissing the application filed by the writ-petitioner wherein they challenged the order of rejection of the application for issue of eligibility certificate (E.C.) filed under section 39 of the West Bengal Sales Tax Act, 1994. The following facts are not in dispute: (a) The writ petitioner was granted registration under the West Bengal Sales Tax Act, 1994 ("the 1994 Act") as a manufacturer of aluminium utensils at its factory located at Panchpara, P.O. Radhadasi, Dist. Howrah and according to the writ petitioner, the production in the factory commenced in December, 1999 and the first sale of manufactured goods was made in the factory on December 17, 1999. (b) The Directorate of Cottage & Small Scale Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the District Industries Centre, Howrah. (d) The writ petitioner filed a second revision before the Additional Commissioner of Commercial Taxes, West Bengal, on the ground that because of the provision of Micro, Small and Medium Enterprises Development Act, 2006, it was not necessary for a small-scale industry to get itself registered with the registering authority and the applicant was only required to file memorandum in two parts--one before starting and the other after starting. The Additional Commissioner of Commercial Taxes, however, dismissed the said revisional application by order dated May 29, 2009 by affirming the orders of the authorities below. Being dissatisfied, the writ petitioner filed an application under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omise of the State Government of exemption from payment of sales tax on the sale of finished products and by rejecting the application for eligibility certificate the respondents have violated the principle of promissory estoppel. Therefore, the only question that arises for determination in this writ application is whether in the facts of the present case the writ petitioner is entitled to get benefit of section 39 of the 1994 Act. In order to appreciate the question involved herein, the provision of section 39 of the 1994 Act is quoted below: "39. Tax holiday for new small-scale industrial units.-(1) Subject to such conditions and restrictions, as may be prescribed, no tax shall be payable by a dealer for such period as may be prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectorate of Cottage and Small Scale Industries as provided in clause II of the Explanation. Therefore, in order to get the benefit of tax holiday registration with the Directorate of Cottage and Small Scale Industries is mandatory. It appears that the order dated April 4, 2003 rejecting registration under the 1994 Act has not been challenged by the writ petitioner and thus, has attained the finality. As regards the other plea, that in view of Micro, Small and Medium Enterprises Development Act, 2006, it was not necessary to obtain a registration with the Directorate of Cottage and Small Scale Industries, is equally devoid of any substance. The said Act came into force with effect from October 2, 2006 and the State Government has framed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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