https://www.taxtmi.com/caselaws?id=161645 Eligibility for remission under the West Bengal Sales Tax Act, 1994 depended on proving that the manufacturing unit satisfied section 41 read with Explanation (a) to section 40(12), and, where relevant, the deeming provisions for new units. The dealer failed to show that the later project was a newly set up industrial unit: the evidence showed continuous manufacture of the same goods since 1990, the earlier unit had been demolished in 1997, and industrial corporation documents described the project as an expansion with enhanced capacity. The application and certificate materials did not establish first manufacture in West Bengal or a qualifying new unit, so the claim fell outside the statutory category for eligibility certificate. en-us Fri, 25 Jul 2003 00:00:00 +0530 Mon, 03 Feb 2014 14:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161645 Eligibility for remission under the West Bengal Sales Tax Act, 1994 depended on proving that the manufacturing unit satisfied section 41 read with Explanation (a) to section 40(12), and, where relevant, the deeming provisions for new units. The dealer failed to show that the later project was a newly set up industrial unit: the evidence showed continuous manufacture of the same goods since 1990, the earlier unit had been demolished in 1997, and industrial corporation documents described the project as an expansion with enhanced capacity. The application and certificate materials did not establish first manufacture in West Bengal or a qualifying new unit, so the claim fell outside the statutory category for eligibility certificate. Case-Laws VAT and Sales Tax Fri, 25 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161645