- (1.) This application under Article 226 of the Constitution of India is at the instance of the State of West Bengal and is directed against an order dated August 6, 2010, passed by the West Bengal Taxation Tribunal in case No. R.N. No.644 of 2009 thereby setting aside the order dated July 27, 2009, passed by the Joint Commissioner of Sales Tax, Special Cell, the respondent no. 3, by which the said respondent rejected the application of the respondent No.1 for renewal of the eligibility certificate for the period of April, 06 March, 07 and April, 07 March, 08.
(2.) The following facts are not in dispute: The respondent no. 1/company started its first production of goods in a newly set up factory at Salt Lake on 1st July, 1993 and obtained eligibility certificate under Section 10F of the Bengal Finance (Sales Tax) Act, 1941 for deferment of tax for a period of seven years. The respondent no. 1/company subsequently expanded the factory by setting up a new unit in the selfsame plot of land and the expanded factory started commercial production from 1st November, 1996.
(3.) The said expanded factory obtained eligibility certificate under Section 41 of the West Bengal Sales Tax Act, 1994 for deferment of tax for a period of seven years on 30th January, 1997 and subsequently, the said company set up another unit at Durgapur being the expansion of the original existing unit situated at Salt Lake and on 31st December, 1999 the respondent no. 1 got eligibility certificate for the expanded unit at Durgapur for remission of tax for a period of 15 years.;