2005 (8) TMI 631

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....imited company, is a manufacturer of polythene foam and also is a seller of some other items. The petitioner is also a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 and also West Bengal Sales Tax Act, 1994. On January 8, 1993 the petitioner applied for eligibility certificate under rule 3(66a) of the Bengal Sales Tax Rules, 1941 (hereinafter referred to as "the said Rules"). On the basis of the said application the Commercial Tax Officer, Central Section, visited the factory of the petitioner and gave a report that the petitioner is a manufacturer of plastic foam and the same is a banned item for the purpose of getting eligibility certificate under rule 3(66a) of the said Rules. Accordingly, a report was submitted reco....

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....order the Additional Commissioner directed the Assistant Commissioner of Commercial Taxes to consider the petitioner's application filed for relief under rule 3(66a) on merits and pass a fresh order after giving reasonable opportunity of being heard. Thereafter the Assistant Commissioner of Commercial Taxes took up the matter for a fresh hearing. Then by an order dated February 12, 2002 the Assistant Commissioner was pleased to hold that the plastic foam sheet manufactured by the petitioner is not a banned item under the entry at item No. 13 of Schedule X appended to rule 3(66a) of the said Rules. The authority thereafter came to a finding that the petitioner is eligible to get tax holiday as a manufacturer of plastic foam sheet and directi....

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....8.. The learned counsel for the petitioner assailing the said finding argued that the question of limitation cannot be applied in the facts of the present case inasmuch as the petitioner's claim for eligibility under rule 3(66a) of the said Rules was allowed on the basis of the second revision only in the month of February, 2002 and such grant was made with effect from January 5, 1993. Along with that, eligibility certificate granted under section 10F was cancelled. 9.. Immediately thereafter in April, 2002, which is within two months from the date of grant of eligibility certificate by the Assistant Commissioner, the petitioner applied before the Assistant Commissioner, Commercial Taxes, for reopening of the ment for the period of three....