Pinaki Chandra Ghose, J. - (1.) The question arose in this writ application is whether Sodium Petroleum Sulphonate (hereinafter referred to as SPS) to be treated as "detergent" and whether the petitioner is entitled to a refund of 90% of the tax paid on the sale of the said SPS under the West Bengal Industrial Promotion (Assistance to Industrial Units) Schemes, 1994 (hereinafter referred to as the said Scheme).
(2.) The petitioner is manufacturer of SPS and sold SPS within the territory of West Bengal and duly paid taxes on the sale of the said SPS. According to the petitioner, the petitioner is entitled to get a refund of the tax paid on SPS under the Scheme inter alia on the ground that the SPS is a detergent under the Serial No. 2 of Schedule 'B' appended to the said scheme. Accordingly, the petitioner applied under the said scheme for refund of tax for the quarter 1-10-1998 to 31-12-1998.
(3.) At the time of such application under the said scheme the petitioner also approached the Directorate of Cottage & Small Scale Industries to mention that the SPS is another description of detergent. The Directorate of the Cottage & Small Scale Industries described SPS as detergent in the Permanent Registration Certificate issued by the said. Directorate to the petitioner. According to the petitioner, the State of West Bengal accepted and treated SPS as detergent.;