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of <h1>Supreme Court grants appeal to M/s. Bani Polymers for eligibility certificate under Bengal Sales Tax Rules</h1> <h3>Bani Polymers Versus Assistant Commissioner, Commercial Taxes and Others</h3> Bani Polymers Versus Assistant Commissioner, Commercial Taxes and Others - [1999] 114 STC 556 (SC) The Supreme Court allowed the appeal by M/s. Bani Polymers regarding the eligibility certificate under the Bengal Sales Tax Rules. The Court held that the investment in plant and machinery was below the prescribed limit of Rs. 20 lakhs, entitling the appellant to the certificate. The orders of the Assistant Commissioner and the Tribunal were set aside. (Case: 1996 (11) TMI 404 - Supreme Court)
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