Court : Kolkata Appellate
..... revision before the additional commissioner of commercial taxes, west bengal on the ground that because of the provision of micro, small and medium enterprises development act, 2006 it was not necessary for a small scale industry to get itself registered with the registering authority and the applicant was only required to file memorandum ..... the writ-petitioner has strenuously contended before us that the writ-petitioner having filed memorandum under micro, small and medium enterprises act, 2006, is not required to obtain permanent registration certificate from the directorate of cottage and small scale industries, west bengal and as such, the confirmation of the order rejecting the ..... and thus, has attained finality.7. as regards the other plea, that in view of micro, small and medium enterprises development act, 2006, it was not necessary to obtain a registration with the directorate of cottage and small scale industries, is equally devoid of any substance. the said act came into force with .....
Tag this Judgment!Court : Kolkata Appellate
..... does not include- (i) an ancillary industrial undertaking as defined in clause (aa) of section 3 of the industries (development and regulation) act, 1951 (65 of 1951); and (ii) a small scale industrial undertaking as defined in clause (j) of the aforesaid section 3; (n) 'scheduled industry' means any of the industries specified for the time being in the first schedule .....
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