2003 (9) TMI 756

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.... of confectionery items. The registration number under the Central Sales Tax Act, 1956 was also granted with the effect from March 17, 1993. Subsequently, the petitioner decided to establish a new industrial unit for Ice-cream products in the name and style of M/s. Snow Bird Ice-cream. The petitioner obtained S.S.I. certificate from the Directorate of Cottage and Small-Scale Industries (in short, "D.C.S.S.I.") and also certificate from the Pollution Control Board. The plant and machineries for the said unit were purchased from Sigma Sales and Services, Delhi, on furnishing a declaration in form C. The petitioner, thereafter applied for a new registration for his S.S.I. unit but was advised by the C.T.O. to apply for amendment o....

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....d also obtained pollution certificate for the same business from the Pollution Control Board. The declaration in form C was also issued after purchasing plant and machineries required for production of ice-cream. There was, according to the learned lawyer, no irregularity in filing the application under section 39 of the Act, 1994. The order of rejection passed by the respondents, therefore, was not in accordance with the rules 99 and 100 of the West Bengal Sales Tax Rules, 1995. The order, therefore, is liable to be set aside. On behalf of the respondents, it is submitted that the existence of two trade names of the same business at a time is not permissible under law. The petitioner illegally applied before the Directorate of Cottage and....

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....mall-scale Industries and to start production of goods for the first time on or after the appointed day. The investment on plant and machineries shall not exceed Rs. 35 lakhs. In the instant case, the exemption of tax under section 39 admittedly, has been sought for the newly set up industrial unit named and styled as Snow Bird Ice-cream. The fact of registration of the new business as a S.S.I. unit is also not disputed. The pollution certificate in respect of the said business for manufacturing ice-cream remains undisputed. Therefore, in our opinion, there is no irregularity in fulfilling the necessary requirements in order to get the benefit of tax holiday under section 39 of the Act, 1994. The petitioner has made no suppression of fact....