A.K.Sengupta, J. - (1.) The petitioner, Swadeshi Fan Industries Pvt. Ltd., is a Private Limited Company incorporated in December, 1978. It installed a factory for manufacture of electric fans and components at Howrah. The said factory was installed with new plant and machinery. The petitioner has been carrying on the business inter alia, of manufacturing and sale of electric fans and components thereof at the said factory.
(2.) The petitioner was registered as a dealer under the provisions of the West Bengal Sales Tax Act, 1954, read with the West Bengal Sales Tax Rules, 1954. A certificate of registration was issued to the petitioner by the respondent on 2nd September, 1979.
(3.) The petitioner started production at the said factory some time in December, 1978 and the first sale within the State of West Bengal out of the said production took place on or about 14th September, 1979. The petitioner has also registered its unit as a small-scale industrial unit with the Director of Cottage and Small-scale Industries, Government of West Bengal. The certificate of permanent registration as small-scale industrial unit was issued to the petitioner by the District Industries Centre, Howrah, on 17th February, 1979. The petitioner sells fans and components thereof manufactured by it at its said factory to various independent buyers and one of the buyers is Orient General Industries Ltd. (hereinafter referred to as the Orient Industries). The Orient Industries is the principal buyer of the petitioner's said products.;