Prabir Kumar Majumdar, J. - (1.) By this writ application the petitioner-company is asking for a direction upon the respondent No. 1 to allow the benefit of exemption of tax holiday as contemplated in the Notification being No. 1177-F.T. dated 31st March, 1983, issued under Section 4AA of the West Bengal Sales Tax Act, 1954 (hereinafter referred to as "the said Act") from 16th November, 1985, instead of 4th February, 1986. By this application the petitioner has also challenged the imposition or demand of "turnover tax" during the period of tax holiday and also refusal or withholding of declaration forms by the commercial tax authorities for non-payment of "turnover tax" during the relevant period of tax holiday. The petitioner is also asking for refund of the turnover tax collected by the authorities during the period of tax holiday.
(2.) The petitioner has set up a small-scale industrial unit (hereinafter referred to as "the said unit") at Mangalbari in the district of Maldah, West Bengal, for manufacturing biscuits, a notified commodity under Section 25 of the said Act. The petitioner's said unit was duly registered with the Director of Cottage and Small-scale Industries on 3rd January, 1987, as a small-scale industrial unit for manufacturing biscuits. The petitioner is a dealer within the meaning of Section 28 of the said Act and as also a registered dealer under the Central Sales Tax Act.
(3.) The petitioner's said unit started manufacturing the said notified commodity, i.e., biscuits for the first time after 1st April, 1980 and first sale of such notified commodity, viz., biscuits by the said unit was made on 16th November, 1985.;