Bhaskar Bhattacharya, J. - (1.) By this writ application, the petitioner has prayed for declaration that the Notification No. 2425 F.T. dated 12th August, 1999 cannot be made applicable to the petitioner who had established the industrial unit prior to the passing of the said notification. The petitioner has also prayed for declaration that it is entitled to get remission of tax by virtue of the prior Notification being No. 1324 F.T. dated April 28, 1995 issued under the Central Sales Tax Act, 1956. The petitioner has prayed for further direction upon the respondents to withdraw the purported order dated October 12, 1999 passed by the respondent No. 1 by which the State respondent has refused to issue eligibility certificate under Section 41 of the West Bengal Sales Tax Act, 1994 which is applicable to the Central Sales Tax Act, 1956 under Notification No. 1324 F.T. dated April 28, 1995 with effect from September 1, 1999.
(2.) The following facts are not in dispute : (a) The petitioner was attracted by various incentives to the manufacturers in West Bengal with regard to full exemption, remission and deferment of tax both under State law and the Central law by various sections, viz., Section 39, Section 40, Section 41, etc., of the West Bengal Sales Tax Act, 1994 and accordingly, established a unit of manufacturing computer stationery. (b) In view of the aforesaid provisions, the petitioner filed an application for temporary registration before the Director of Industries, West Bengal, and the said Director issued a temporary registration certificate to the petitioner in 1996 and subsequently, the said authority issued permanent registration certificate to the petitioner on February 2, 1998. The commercial production of the petitioner started on August 28, 1997 and the petitioner made first sale of product manufactured at the said unit on August 22, 1997 and immediately made application for registration. After making necessary enquiries and verifications as required under the provisions of 1994 Act and Central Act, the Commercial Tax Officer, Asansol, granted registration Nos. AS/6552 and 2988(AS) to the petitioner as a manufacturer of computer stationery by making the certificate valid from August 22, 1997. (c) Under Section 41 of 1994 Act read with relevant rules framed thereunder, the petitioner was entitled to remission of tax for seven years both under 1994 Act and the Central Act to the extent of 85 per cent of gross value of fixed capital assets and the respondent No. 1 after receiving the application filed by the petitioner granted eligibility certificate to the petitioner for remission of tax under Section 41 of 1994 Act for the period November 15, 1997 to November 14, 1998. By virtue of the said eligibility certificate, the petitioner was also entitled to remission of tax under the Central Act in view of Notification No. 1324 F.T. dated April 28, 1995. (d) The petitioner again applied for renewal of the said eligibility certificate for the period of November 15, 1998 to November 14, 1999 but with effect from September 1, 1999 a notification being No. 2425 F.T. dated August 12, 1999 was issued by the Government of West Bengal and by virtue of the said notification Clause (mm) in Sub-rule (1) of Rule 2 was incorporated in West Bengal Sales Tax Rules, 1995 by which production or making of computer stationery from paper, the manufacture carried on by the petitioner, was excluded from the definition of manufacture. (e) In view of such amendment, when the application for renewal of eligibility certificate under Section 41 of 1994 Act was taken up for hearing by respondent No. 1 on October 12, 1999, the said respondent renewed the eligibility certificate from November 15, 1998 to August 31, 1999 and refused to renew the same on and from September 1, 1999.
(3.) Being dissatisfied, the petitioner has come up with the instant writ application.;