https://www.taxtmi.com/caselaws?id=161939 The writ petition was maintainable before the High Court because the relief sought concerned entitlement under the Central Sales Tax Act, 1956, which was not a scheduled Act under the West Bengal Taxation Tribunal Act, 1987; the Tribunal therefore lacked jurisdiction and the issue was decided for the assessee. The later amendment to the definition of manufacture by Notification No. 2425 F.T. could not take away a tax remission already granted under Notification No. 1324 F.T., because the industrial unit had already been established, registered, and found eligible under the earlier regime. The later notification applied only to units set up after its commencement, so the earlier remission remained available. en-us Fri, 18 Jun 2004 00:00:00 +0530 Tue, 11 Feb 2014 16:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161939 The writ petition was maintainable before the High Court because the relief sought concerned entitlement under the Central Sales Tax Act, 1956, which was not a scheduled Act under the West Bengal Taxation Tribunal Act, 1987; the Tribunal therefore lacked jurisdiction and the issue was decided for the assessee. The later amendment to the definition of manufacture by Notification No. 2425 F.T. could not take away a tax remission already granted under Notification No. 1324 F.T., because the industrial unit had already been established, registered, and found eligible under the earlier regime. The later notification applied only to units set up after its commencement, so the earlier remission remained available. Case-Laws VAT and Sales Tax Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161939