State of West Bengal and Ors. vs Indian Jute Mills Association and Ors.
Input tax credit: Stores and spare parts for plant and machinery used for manufacturing taxable goods-Benefit of rebate only to consumable stores, Decayed or used up spare parts within the purview of consumable stores-The high court, considering whether stores and spare parts for plant and machinery used for manufacturing taxable goods would fall within the meaning [LexDoc Id : 407958]
State of West Bengal and Ors. vs Supreme Industries Ltd.
West Bengal Sales Tax Act 1944: Rejection of application for renewal of eligibility certificate on ground of closure of original unit-No statutory provision disentitling an expanded unit to the benefit of remission on the ground of closure of original unit when the expanded unit was functioning-The respondent had expanded its units from time to time and also obtained eligibility certificate for remission of tax under s.41 of the West Bengal S [LexDoc Id : 404987]