1996 (2) TMI 414

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....P. Tripathi, Advocate, for the respondent.   --------------------------------------------------   ORDER   Heard counsel for the parties.   Leave granted.   This appeal is preferred against the judgment of the West Bengal Taxation Tribunal. The respondent is a new unit engaged in the manufacture of plywood. It is entitled to exemption from payment of sales tax, being ....

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....cts manufactured by the respondent but only to a certain portion of its products. Notwithstanding this finding, it allowed the respondent's appeal in full and declared it to be entitled to exemption in respect of all the products manufactured by it. Rule 3(66a) in so far as it is relevant reads thus: "Rule 3: (66a)(i) Sales by a newly set-up small-scale industry of goods or class of goods, other....

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....ps vouchers and other documents for purchases of plant and machinery for establishment of such industry and maintains other records to prove that sales claimed exempt under this clause were of goods manufactured in such industry set up by him. Provided further that the dealer claiming the benefit of this clause will be so eligible, if he possesses a valid certificate of eligibility in form XXXVIA....

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....iew of the matter, the respondent-industry cannot claim the benefit of exemption. But the question is whether it would be reasonable to read the said Explanation literally which would mean that if a manufacturer uses the brand name or trade mark of an existing industrial unit even in respect of a small portion of its production, it would be totally deprived of the benefit of the said exemption. We....