- (1.) Heard counsel for the parties.
(2.) Leave granted.
(3.) This appeal is preferred against the judgment of the West Bengal Taxation Tribunal. The respondent is a new unit engaged in the manufacture of plywood. It is entitled to exemption from payment of sales-tax, being a new industry as contemplated by Rule 3 (66-A) of the West Bengal Sales-tax Rules, 1941. It, however, appears that in respect of a portion of its products, it is using the brand name "M/s. Merinoply" which brand name belongs to another company called "M/s. Marinoply and Chemicals Limited".;