1994 (3) TMI 352

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....e West Bengal Commercial Taxes Tribunal in revision, thereby confirming the order dated March 27, 1986 passed by the Assistant Commissioner relating to an order of assessment dated November 10, 1982 made by the Commercial Tax Officer under the West Bengal Sales Tax Act, 1954, for the period of 12 months ending March 31, 1980. In short, the case of the applicant is that its first sale of the manufactured product was made on March 31, 1978. In course of assessment for the period ending March 31, 1979, the claim for exemption under the 1954 Act as a smallscale industry was allowed by the Assistant Commissioner by his order dated September 23, 1986 but exemption claimed under the same provision was disallowed in course of the assessment for ....

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....at application for permanent registration was made on August 14, 1980 and therefore there was no registration after June 30, 1978 till August 13, 1980. An affidavit-in-reply has been used by the applicant. With the reply a copy of order dated September 23, 1986 passed by the Assistant Commissioner in respect of an appeal by the applicant from assessment order for the period from July 6, 1978 to March 31, 1979 has been filed. From this order our attention has been drawn by the learned advocate for the applicant to an observation of the Assistant Commissioner that since permanent registration certificate was granted with effect from October 27, 1980 on the application dated March 27, 1978, the applicant could be considered as a registered ....

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....ent registration had been made on March 27, 1978, prior to expiry of the extended period of provisional registration. Mr. D. Majumdar, learned State Representative, has opposed the submissions of Mr. Chakraborty. He has relied on Gupta Brick Works v. Commercial Taxes Tribunal, Bihar [1985] 58 STC 267 (Pat) [FB] and a decision of this Tribunal dated April 6, 1992 in RN-506(T) of 1989 in the case of Dowel India (P) Ltd. According to Mr. Majumdar, if there was no registration during a period, the unit cannot be treated as a newly established S.S.I. unit for the purpose of exemption from sales tax under the 1954 Act. He has also drawn our attention to the observation of the Tribunal below in the impugned order to the effect that application for....