SUPREME INDUSTRIES LTD. Vs. JOINT COMMISSIONER OF SALES TAX, SPECIAL CELL AND OTHERS
SALES TAX TRIBUNAL
SUPREME INDUSTRIES LTD.
Joint Commissioner Of Sales Tax, Special Cell And Others
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DEB KUMAR CHAKRABORTI, J. -
(2.) THIS is an application under section 8 of the West Bengal, Taxation Tribunal. Act 1987, wherein the petitioner, M/s. Supreme Industries Ltd., a company within the meaning of the Companies Act, 1956, having its registered office at. 612, Raheja Chambers, Nariman Point/ Mumbai 21 and Kolkata Office at 601, Central Plaza, 2/6, Sarat Bose Road Kolkata 700 020, has assailed the order dated July 27, 2009, passed by the Joint Commissioner of Sales Tax, Special Cell (respondent No. 1) rejecting the application for renewal of eligibility certificate for remission of, tax for the period from April 1, 2006 to March 31, 2007 and from April 1, 2007 to March 31, 2008. The petitioner -company is carrying on the business of manufacturing "plastic injection, moulded goods" under the brand name "Supreme" at its present factory at Durgapur in Burdwan. The other factories at Salt Lake, Kolkata, were closed down. The petitioner also maintains factories in other parts of India. The petitioner -company took a plot of land on lease measuring 1 (one) acre at plot No: XI -I -Block -BP Sector V Salt Lake, Kolkata 700 091 from the West Bengal Electronic Industry Development Corporation (in short, "WBEIDC") by an agreement dated February, 10, 1992 and set up an industrial unit thereon for manufacturing plastic injection moulded goods. The commercial production in the said factory took place on July 1, 1993. The petitioner obtained eligibility certificate in form XXXVI -C under section 10F of the Bengal Finance (Sales Tax) Act, 1941, for deferment of tax with effect from July 30, 1993 for a period of 7 (seven) years or 70 per cent of GVFCA which is achieved earlier (vide, EC -(D) -57/93 -94 subsequently numbered as EC(D) -64 (BH) 94 -95/SC). This unit is the first unit of the petitioner -company.
(3.) WHILE the first unit was functioning, the petitioner set up first expanded unit at the same plot of land at Salt Lake, Kolkata. The said first expanded unit or second unit started commercial production on November 1, 1996. A certificate of eligibility for deferment of tax under section 40 of the West Bengal Sales Tax Act, 1994 was granted for 7 (seven) years with effect from January 30, 1997 or to the extent of 70 per cent of GVFCA amounting to Rs. 4,23,01,286.52 (vide EC -D -132/BH/97 -98/SC). This unit is the first expanded unit or second unit of the petitioner -company.;
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