ANVIL INVESTMENT (PVT.) LTD. AND ANOTHER Vs. ACCT, SPECIAL CELL AND OTHERS
SALES TAX TRIBUNAL
Anvil Investment (Pvt.) Ltd. And Another
Acct, Special Cell And Others
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DIPAK CHAKRABORTI, J. -
(1.) THE petitioners, in this petition, are (i) Anvil Investments (Pvt.) Limited, a company registered under the Companies Act, 1956 having its office at 29A, Sir Hariram Goenka Street, Kolkata 700 007 and administrative office at Sahid Ashram Road, Baidyanath, Deoghar 814 112, Jharkhand, India, having unit at Gilloram Gourishankar and (ii) Sri B.K. Jha, authorized representative of Gilloram Gourishankar, a unit of Anvil Investments (Pvt.) Limited having office at 29A, Sir Hariram Goenka Street, Kolkata 700 007. In this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioners have challenged the rejection of application for issue of eligibility certificate (in short, "EC") filed under section 39 of the West Bengal Sales Tax Act, 1994 (in short, "1994 Act").
(2.) The petitioners had been granted registration under the 1994 Act as a manufacturer of aluminium utensils at its factory located at Panchpara, P.O. Radhadasi, Dist. Howrah. As submitted in this petition, production, in the factory commenced in December, 1999 and first sale of manufactured goods made in the factory was made on December 17, 1999.
(3.) DIRECTORATE of Cottage & Small Scale Industries, Government of West Bengal, registered the manufacturing unit of the petitioner provisionally and had granted provisional certificate bearing No. 210928190 dated January 2, 1998. It applied for issue of an EC under section 39 of the 1994 Act on December 21, 1999. The application filed by the petitioner on December 21, 1999 praying for issue of EC under section 39 of the 1994 Act was rejected by the Assistant Commissioner of Sales Tax, Special Cell (respondent No. 1) by an order dated August 7, 2008. While passing the said order, respondent No. 1 made following observations:
(i) In the provisional certificate issued on January 2, 1998 proposed location of the factory was shown as 20C, Belur Road, Block No. 1, Lilloah, Howrah;
(ii) Subsequently, the factory was shifted to Panchpara, P.O. Radhadasi, Dist. Howrah;
(iii) Petitioner's registration under the 1994 Act was cancelled on April 4, 2003;
(iv) The petitioner used the land and factory shed of another dealer, namely, M/s. Chandana Property on monthly rent;
(v) Power connection was taken from another dealer, namely, Sri Pradip Chemical Works; and
(vi) No permanent registration certificate incorporating the changed address of the factory could be produced by the petitioners.;
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