2022 (9) TMI 1674
X X X X Extracts X X X X
X X X X Extracts X X X X
....h Ghosh, Adv. Mr. Sayan Ganguly, Adv. ...for the State Mr. T. M. Siddiqui, Adv. Mr. Farooque Ali, Adv. ...for the WBIDC The Court: The petitioner no.1 is a Cold Storage Unit and comes within a service related entity engaged in the food processing sector under The West Bengal State Support for Industries Scheme, 2008. The said Scheme was notified on 26th February, 2009. The petitioners are aggr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....des that benefit from any other sources enjoyed by such units against the same investment shall be adjusted while determining the entitlement of such units to the benefits under the Scheme. Clause 19.2 of the Scheme provides that the Scheme shall adapt itself to future changes in law and also in the event the West Bengal Value Added Tax, 2003 is replaced by any other Act. The reason given by the ....