Asok Kumar Ganguly, J. - (1.) This writ petition has been filed challenging the judgment and order dated 12th July, 2002 passed by the West Bengal Taxation Tribunal in R.N. Case No. 227 of 2000*.
(2.) By the said judgment, the West Bengal Taxation Tribunal (hereinafter referred to as "the said Tribunal") passed an order, inter alia, holding that the process of making refined soyabean oil and refined til oil from the input edible soyabean oil and til oil docs not amount to manufacture and as such, the impugned orders which were challenged before the Tribunal, were upheld.
(3.) The material facts of the case are that the petitioner claims to be a manufacturer of til oil and refined soyabean oil having its factory at 120K, G.T. Road, Kotrang, District, Hooghly. The petitioner claims to be a registered dealer, having been registered both under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954 as also under the Central Sales Tax Act, 1956. The petitioner claims to have permanent S.S.I. registration certificate. The case of the petitioner is that for availing benefit under Rule 3(66a) under the Bengal Finance (Sales Tax) Act, 1941, the petitioner made an application for grant of eligibility certificate in the year 1994. It is not in dispute that on the basis of the said application the petitioner was granted an eligibility certificate for one year only, i.e., from April 24, 1993 to April 24, 1994.;