TaxTMI 
TaxTMI 
1990 (9) TMI 303
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....ded under section 4AA of the West Bengal Sales Tax Act, 1954. 2.. The case of the applicant may be briefly stated as follows: The applicant started business on 29th April, 1979, in the line of "homeopathic patent medicine" and was granted a licence dated 19th March, 1981, under the Drugs and Cosmetics Rules, 1945. It also obtained a certificate of permanent registration dated 20th July, 1982, from the Directorate of Cottage and Small Scale Industries. The applicant started manufacture of hair-oil under the brand name of Jaborandi hair-oil and Livasol homeopathic patent medicine with effect from 4th September, 1981. Its chief business place is situated at Calcutta bus stand, Howrah sub-way, Howrah-1 and its manufacturing unit is situated at....
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....ed earlier in a different place for potentiation of homeopathic medicine. The Additional Commissioner in his revisional order did not consider limitation as a valid ground for rejection but accepted the finding of the Assistant Commissioner that the unit was an expansion, addition and modification of the existing industrial unit engaged in potentiation of homeopathic medicines, which is a manufacturing activity. 4. The applicant's contention is that though it commenced business on and from 29th April, 1979, it actually started manufacturing notified commodities, viz., "hair-oil" and "livasol" on and from 4th September, 1981 and prior to that it was only a reseller of homeopathic and ayurvedic medicines. It claimed that its entire pre-regi....
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....n this regard should prevail. The learned State Representative, however, contested this and contended that the Assistant Commissioner and the Additional Commissioner are higher authorities and so far as the issue of eligibility certificate is concerned, their finding should prevail. He further contended that the said assessment order, which might have been passed on the basis of incorrect or inadequate information, has no bearing on the issue of eligibility certificate as the Assistant Commissioner is the appropriate authority to decide this, regard being had to the rules framed in this connection. 7.. We are unable to agree with the learned State Representative. Though it is true that the competent authority to decide the question of issu....
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....on the business of reselling medicines till 31st December, 1981, it is not necessary for us to decide whether potentiation of homeopathic medicines amounted to manufacture. The question whether after 31st December, 1981, it has been manufacturing homeopathic medicines is also not relevant. We are only concerned with the manufacture of hair-oil and livasol by the applicant, the first sale of which took place on 4th September, 1981. 9.. It appears from the registration certificate issued by the Directorate of Cottage and Small Scale Industries that hair-oil and livasol were included in it on 18th August, 1984 and the factory at Uttarpara, Hooghly, was also included in the said certificate on the same date. Though these endorsements were made....