https://www.taxtmi.com/caselaws?id=431480 The court upheld the validity of the form of certificate under Rule 33A of the West Bengal Value Added Tax Rules, 2005, emphasizing that the form is integral to the rule and must be read in conjunction with it. It affirmed the tribunal's decision disallowing tax exemption, stating that the rule promotes manufacturing within West Bengal. The court rejected the petitioner's argument that the rule violates Articles 301 and 304 of the Constitution, finding no unreasonable restriction on inter-state trade. Additionally, the court questioned the petitioner's locus standi and dismissed the writ petition. en-us Tue, 13 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431480 The court upheld the validity of the form of certificate under Rule 33A of the West Bengal Value Added Tax Rules, 2005, emphasizing that the form is integral to the rule and must be read in conjunction with it. It affirmed the tribunal's decision disallowing tax exemption, stating that the rule promotes manufacturing within West Bengal. The court rejected the petitioner's argument that the rule violates Articles 301 and 304 of the Constitution, finding no unreasonable restriction on inter-state trade. Additionally, the court questioned the petitioner's locus standi and dismissed the writ petition. Case-Laws VAT and Sales Tax Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431480