https://www.taxtmi.com/caselaws?id=162419 The court overturned the rejection of the Eligibility Certificate (E.C.) amendment, citing legal misinterpretation by the authorities and lack of legal reasoning. The petitioner, a new industrial unit, sought to include essential items for manufacturing in the E.C. for tax remission under the West Bengal Sales Tax Act. The court found the requested items to be directly used in the manufacturing process as per Rule 52 of the West Bengal Sales Tax Rules, setting aside the rejection and allowing the E.C. amendment. The Technical Member concurred with this decision. en-us Tue, 30 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162419 The court overturned the rejection of the Eligibility Certificate (E.C.) amendment, citing legal misinterpretation by the authorities and lack of legal reasoning. The petitioner, a new industrial unit, sought to include essential items for manufacturing in the E.C. for tax remission under the West Bengal Sales Tax Act. The court found the requested items to be directly used in the manufacturing process as per Rule 52 of the West Bengal Sales Tax Rules, setting aside the rejection and allowing the E.C. amendment. The Technical Member concurred with this decision. Case-Laws VAT and Sales Tax Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162419