WB VAT: Writ petition dismissed holding that State action of not granting remission is not arbitrary

Electrosteel Castings Limited Vs Deputy Commissioner of Commercial Taxes & ors. (Calcutta High Court) Calcutta High Court dismissed the writ petition holding that State action for not granting of remission of tax cannot be said to be arbitrary. Accordingly, held that writ petition is devoid of merit. Facts- The petitioner no. 1 claims to be one of the leading producers of Ductile Iron (DI) Pipes and has set up its unit at Khardah for the manufacture of DI Pipes with an installed capacity of 60,000 metric ton. The petitioner undertook expansion of the unit from time to time and became eligi...