JUDGMENT P. C. BANERJI (Technical Member). - This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987, filed by Dr. S. D. Debnath Homeopathic Laboratory (P) Ltd. and is directed against the order dated 28th June, 1989, of the Additional Commissioner of Commercial Taxes, West Bengal, rejecting the revisional application for the issue of eligibility certificate as provided under section 4AA of the West Bengal Sales Tax Act, 1954. 2. The case of the applicant may be briefly stated as follows : The applicant started business on 29th April, 1979, in the line of "homeopathic patent medicine" and was granted a licence dated 19th March, 1981, under the Drugs and Cosmetics Rules, 1945. It also obtained a certificate of permanent registration dated 20th July, 1982, from the Directorate of Cottage and Small Scale Industries. The applicant started manufacture of hair-oil under the brand name of Jaborandi hair-oil and Livasol homeopathic patent medicine with effect from 4th September, 1981. Its chief business place is situated at Calcutta bus stand, Howrah sub-way, Howrah-1 and its manufacturing unit is situated at premises No. 2, Sachindra Nath Road, Uttarpara, Hooghly. The applicant approached the Cottage and Small Scale Industries Directorate for inclusion of the factory premises at No. 2, Sachindra Nath Road, Uttarpara, Hooghly, in the registration certificate issued by the said Directorate, but the concerned authorities delayed amending the said certificate. The said inclusion was actually made on 18th August, 1984, along with hair-oil and livasol as items of manufacturing/processing. On 23rd March, 1983, the applicant wrongly approached the Commercial Tax Officer for registration under the Bengal Finance (Sales Tax) Act, 1941. On the advice of the said Commercial Tax Officer it approached him later for registration under the West Bengal Sales Tax Act, 1954. On 3rd October, 1983, the applicant was granted registration under the said Act for manufacturing hair-oil and livasol. Thereafter on 4th October, 1983, the dealer made an application for eligibility certificate under the 1954 Act. On 17th September, 1984, the Assistant Commissioner rejected the said application. A revisional application against the said order was also rejected by the Additional Commissioner on 28th June, 1989. 3. Thereafter on 4th October, 1983, the dealer made an application for eligibility certificate under the 1954 Act. On 17th September, 1984, the Assistant Commissioner rejected the said application. A revisional application against the said order was also rejected by the Additional Commissioner on 28th June, 1989. 3. The Assistant Commissioner rejected the application for eligibility certificate on the ground that it was barred by limitation as also that the unit was not a newly set up small-scale industry but was actually an expansion or addition or modification of an existing industrial unit, which was started earlier in a different place for potentiation of homeopathic medicine. The Additional Commissioner in his revisional order did not consider limitation as a valid ground for rejection but accepted the finding of the Assistant Commissioner that the unit was an expansion, addition and modification of the existing industrial unit engaged in potentiation of homeopathic medicines, which is a manufacturing activity. 4. The applicant's contention is that though it commenced business on and from 29th April, 1979, it actually started manufacturing notified commodities, viz., "hair-oil" and "livasol" on and from 4th September, 1981 and prior to that it was only a reseller of homeopathic and ayurvedic medicines. It claimed that its entire pre-registration turnover from 29th April, 1979 to 3rd September, 1981 consisted of reselling of potentised homeopathic medicines, which were not taxable and that its liability to pay tax arose from 4th September, 1981, when it effected the first sale of hair-oil. It relied on the assessment order from the relevant period to support its claim. 5. The respondents have opposed the application on the ground that long before the manufacture of hair-oil and livasol started, the applicant had been engaged in potentiation of homeopathic medicine, which is a manufacturing activity. The impugned manufacturing unit was, therefore, claimed to be an extension of the earlier unit started in 1979 and hence it is not eligible for tax holiday. 6. The main argument of the learned Advocate for the applicant is that the unit is not an expansion of an existing industrial unit, where the applicant started potentiation of homeopathic medicines. He urged that potentiation is not manufacture and that the applicant was only a reseller of homeopathic medicines and that it actually manufactures hair-oil and livasol. 6. The main argument of the learned Advocate for the applicant is that the unit is not an expansion of an existing industrial unit, where the applicant started potentiation of homeopathic medicines. He urged that potentiation is not manufacture and that the applicant was only a reseller of homeopathic medicines and that it actually manufactures hair-oil and livasol. He referred in this connection to the assessment order dated 18th October, 1985, passed by the Commercial Tax Officer in respect of the period 4th September, 1981 to 31st December, 1981, which confirms this position. In his opinion, the assessing Commercial Tax Officer is the proper authority for deciding the nature of business of the dealer and unless the said order is set aside, his finding in this regard should prevail. The learned State Representative, however, contested this and contended that the Assistant Commissioner and the Additional Commissioner are higher authorities and so far as the issue of eligibility certificate is concerned, their finding should prevail. He further contended that the said assessment order, which might have been passed on the basis of incorrect or inadequate information, has no bearing on the issue of eligibility certificate as the Assistant Commissioner is the appropriate authority to decide this, regard being had to the rules framed in this connection. 7. We are unable to agree with the learned State Representative. Though it is true that the competent authority to decide the question of issue of eligibility certificate is the Assistant Commissioner as also the Additional Commissioner as revising authority, but in respect of the nature, particulars and taxability of the business activity of the dealer during a specific period, the assessment made by the Commercial Tax Officer in exercise of his statutory powers has to be given due weight and recognition. Unless it is set aside by the appropriate authority in accordance with the provision laid down in the statute, this has to prevail and no authority howsoever high can alter this. We have, therefore, to accept the position that till 31st December, 1981, the applicant was only a reseller in respect of medicines and a manufacturer of hair-oil. There is no mention of any manufacturing activity other than that of hair-oil in the said order relating to the pre-registration period. Even if potentiation of homeopathic medicine be treated as manufacturing or processing, this activity could not have taken place before 31st December, 1981. There is no mention of any manufacturing activity other than that of hair-oil in the said order relating to the pre-registration period. Even if potentiation of homeopathic medicine be treated as manufacturing or processing, this activity could not have taken place before 31st December, 1981. The dealer was, however, a manufacturer of hair-oil under 1954 Act since 4th September, 1981. No other manufacturing unit was being run by the dealer before 31st December, 1981. It has, therefore, not been correct for the Additional Commissioner to hold that the factory at Uttarpara manufacturing hair-oil is an extension of the Howrah unit, which has been manufacturing homeopathic medicines since 1979. 8. In view of the finding of the assessing officer that the dealer has been carrying on the business of reselling medicines till 31st December, 1981, it is not necessary for us to decide whether potentiation of homeopathic medicines amounted to manufacture. The question whether after 31st December, 1981, it has been manufacturing homeopathic medicines is also not relevant. We are only concerned with the manufacture of hair-oil and livasol by the applicant, the first sale which took place on 4th September, 1981. 9. It appears from the registration certificate issued by the Directorate of Cottage and Small Scale Industries that hair-oil and livasol were included in it on 18th August, 1984 and the factory at Uttarpara, Hooghly, was also included in the said certificate on the same date. Though these endorsements were made on 18th August, 1984, but the permanent registration certificate is valid with effect from 20th July, 1982. The new unit can, therefore, be treated as registered with the Cottage and Small Scale Industries Directorate in terms of the Notification No. 1177-F.T. dated 31st March, 1983. 10. In view of the reasons given above, this appears to be a fit case for issue of eligibility certificate to the unit manufacturing Jabarandi hair-oil and livasol patent homeopathic medicines with effect from 4th September, 1981. The dealer, however, will not be entitled to tax holiday in respect of any other manufacturing item. 11. In the premises, the application is liable to succeed and is allowed. The orders of the Assistant Commissioner and Additional Commissioner are hereby set aside with the direction upon the Assistant Commissioner to issue eligibility certificate to the applicant as indicated above. There will be no order for cots. B. C. CHAKRABARTI (Chairman). - I agree. 11. In the premises, the application is liable to succeed and is allowed. The orders of the Assistant Commissioner and Additional Commissioner are hereby set aside with the direction upon the Assistant Commissioner to issue eligibility certificate to the applicant as indicated above. There will be no order for cots. B. C. CHAKRABARTI (Chairman). - I agree. L. N. RAY (Judicial Member). - I agree. Application allowed.