https://www.taxtmi.com/caselaws?id=159539 The Appellate Tribunal, West Bengal Taxation Tribunal, allowed the applications in cases RN-187 and RN-188, setting aside the impugned orders and restoring the eligibility certificates and renewals granted to the companies. The Tribunal excluded transformers from the calculation of investment on plant and machinery, leading to the total investment falling below the prescribed limit and resolving the cases effectively without considering the exclusion of cranes and cooling systems. The decision favored the applicants, and the cases were resolved without imposing costs on the parties involved. en-us Thu, 15 Apr 1993 00:00:00 +0530 Wed, 27 Nov 2013 12:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159539 The Appellate Tribunal, West Bengal Taxation Tribunal, allowed the applications in cases RN-187 and RN-188, setting aside the impugned orders and restoring the eligibility certificates and renewals granted to the companies. The Tribunal excluded transformers from the calculation of investment on plant and machinery, leading to the total investment falling below the prescribed limit and resolving the cases effectively without considering the exclusion of cranes and cooling systems. The decision favored the applicants, and the cases were resolved without imposing costs on the parties involved. Case-Laws VAT and Sales Tax Thu, 15 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159539