SUHAS CHANDRA SEN,J. - (1.) THE petitioner is a manufacturer of coconut oil and oil-cakes. It is registered under the Bengal Finance (Sales Tax) Act, 1941, with effect from May 28, 1983. The petitioner applied for an eligibility certificate under rule 3 (66) of the Bengal Sales Tax Rules, 1941. The Assistant Commissioner, Asansol Circle, by his order dated October 25, 1983, rejected the application on a number of grounds. The Assistant Commissioner held that production of coconut oil commenced only on March 24, 1983, whereas the statutory requirement was that production must start between March 31, 1978 and March 14, 1983. The Assistant Commissioner further held that the petitioner's application for grant of an eligibility certificate was made on June 8, 1983 whereas the last date for submission of such application was April 14, 1983. Lastly, the Assistant Commissioner held that the assessee maintained two sets of sale memos, one for coconut oil and the other for oil-cakes with identical serial numbers. The statute does not require separate serials to be kept for separate commodities.
(2.) THE Assistant Commissioner rejected the application for grant of an eligibility certificate on the aforesaid grounds. The assessee made a revision petition to the Additional Commissioner, Commercial Taxes, who held that the trial production of the petitioner's unit started on March 13, 1983, which was within the statutory period of March 31, 1978 to March 14, 1983. The Additional Commissioner, however, held that the petitioner's application on June 8, 1983 for issue of certificate of eligibility under rule 3 (66) of the Bengal Sales Tax Rules, 1941, could not be entertained. The last date for filing the application under rule 3 (66) had been fixed on April 14, 1983.
(3.) THE Additional Commissioner, however, noted that only a registered dealer could apply for a certificate of eligibility on or after April 1, 1983. The Additional Commissioner further noted that the petitioner was registered on June 6, 1983 with effect from May 28, 1983 and it filed application for the certificate of eligibility on June 8, 1983.;