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1 - 4 of 4 (0.21 seconds)Kejriwal Electronics Private Limited ... vs Commercial Tax Officer, Manicktala ... on 26 April, 1990
In this view of the
matter, we over-rule the judgment of the learned Single Judge of the
Calcutta High Court to the contra in ABN Food and Beverage Private Ltd. V.
Assistant Commissioner of Commercial Taxes, South Circle, Calcutta and
Ors., (77 STC 339) and approve the conclusion in the judgment of the Full
Bench of the Tribunal in Kerjriwal Electronics Private Limited v.
Commercial Tax Officer, Manicktala Charge and Ors., (81 STC 20) holding
that a small scale industrial unit was not entitled to exemption from
payment of turnover tax during me period of the validity of eligibility
certificate by virtue of notification issued under Section 4AA of the Act.
Abn Food And Beverage Pvt. Ltd. vs Assistant Commissioner Of Commercial ... on 18 September, 1989
In this view of the
matter, we over-rule the judgment of the learned Single Judge of the
Calcutta High Court to the contra in ABN Food and Beverage Private Ltd. V.
Assistant Commissioner of Commercial Taxes, South Circle, Calcutta and
Ors., (77 STC 339) and approve the conclusion in the judgment of the Full
Bench of the Tribunal in Kerjriwal Electronics Private Limited v.
Commercial Tax Officer, Manicktala Charge and Ors., (81 STC 20) holding
that a small scale industrial unit was not entitled to exemption from
payment of turnover tax during me period of the validity of eligibility
certificate by virtue of notification issued under Section 4AA of the Act.
Section 4 in The Calcutta Metropolitan Planning Area (Use And Development Of Land) Control Act, 1965 [Entire Act]
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