The application for eligibility certificate was rejected by the Assistant Commissioner by order dated 29 4 1981 specifying the grounds of rejection.
The appellant challenged the above order by a writ petition filed in the Calcutta High Court which stood transferred to the West Bengal Taxation Tribunal for decision.
Hence this appeal by special leave.
The Tribunal by the impugned judgment dated 24 7 1990 has rejected that petition.
It is a manufacturer of rubber goods.
It is also registered as a small scale industry with the Directorate of Cottage Small Scale Industries with effect from 25 2 1980.
The appellant applied to the Assistant Commissioner of Commercial Taxes for grant of eligibility certificate under Rule 3 66 of the Bengal Sales Tax Rules, 1941 read with Section 4 AA of the West Bengal Sales Tax Act, 1954.
Leave granted.
The appellant M s. Bani Polymers is a registered dealer under the West Bengal Finance Sales Tax Act, 1941 and the West Bengal Sales Tax Act, 1954.
