https://www.taxtmi.com/caselaws?id=160064 Remission under section 41 of the West Bengal Sales Tax Act, 1994 required manufacture in a newly set up industrial unit and strict compliance with the prescribed record-keeping rules. The finishing activity relied on by the applicant did not change the name, character or use of the goods, and the evidence showed that ingots were converted into bars outside the unit; the rolled bars were therefore not manufactured in the applicant's own unit, so the remission claim failed. Because the unit did not satisfy the manufacturing condition, separate accounts, sale documents and stock registers were required, and the failure to maintain or produce them amounted to violation of rule 151(2)(a), (b) and (d). en-us Thu, 25 Jun 1998 00:00:00 +0530 Sat, 07 Dec 2013 18:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160064 Remission under section 41 of the West Bengal Sales Tax Act, 1994 required manufacture in a newly set up industrial unit and strict compliance with the prescribed record-keeping rules. The finishing activity relied on by the applicant did not change the name, character or use of the goods, and the evidence showed that ingots were converted into bars outside the unit; the rolled bars were therefore not manufactured in the applicant's own unit, so the remission claim failed. Because the unit did not satisfy the manufacturing condition, separate accounts, sale documents and stock registers were required, and the failure to maintain or produce them amounted to violation of rule 151(2)(a), (b) and (d). Case-Laws VAT and Sales Tax Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160064