Relying upon the Explanation to Rule 3 66a , the sales tax authorities denied the certificate enabling the respondent to claim exemption from sales tax.
It is entitled to exemption from payment of sales tax, being a new industry as companytemplated by Rule 3 66a of the West Bengal Sales Tax Rules, 1941.
Their case was that since the respondent is using the brand name of another unit, which is number entitled to the said exemption, the respondent is disentitled from claiming any exemption.
It found that the Marinoply brand name is number applied to all the products manufactured by the respondent but only to a certain portion of its products.
Notwithstanding this finding, it allowed the respondents appeal in full and declared it to be entitled to exemption in respect of all the products manufactured by it.
This appeal is preferred against the judgment of the West Bengal Taxation Tribunal.
The respondent is a new unit engaged in the manufacture of plywood.
Heard companynsel for the parties.
Leave granted.
However, when the matter reached the Tribunal, it held in favour of the respondent by a majority of 21.
