https://www.taxtmi.com/caselaws?id=163685 Rule 149(4) permits amendment of an eligibility certificate for a change in the gross value of fixed capital assets, but only consistently with section 43A of the West Bengal Sales Tax Act, 1994. Additional investment used to increase productive capacity, supported by industrial registration and financing records describing the project as an expansion, was treated as expansion of an existing unit rather than a new eligible investment. Expansion is not limited to physical enlargement of the factory or relocation; it may include new machinery installed at the existing site. On that basis, the claimed enhancement and remission benefit were not available. en-us Wed, 01 Nov 2006 00:00:00 +0530 Mon, 07 Apr 2014 15:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163685 Rule 149(4) permits amendment of an eligibility certificate for a change in the gross value of fixed capital assets, but only consistently with section 43A of the West Bengal Sales Tax Act, 1994. Additional investment used to increase productive capacity, supported by industrial registration and financing records describing the project as an expansion, was treated as expansion of an existing unit rather than a new eligible investment. Expansion is not limited to physical enlargement of the factory or relocation; it may include new machinery installed at the existing site. On that basis, the claimed enhancement and remission benefit were not available. Case-Laws VAT and Sales Tax Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163685