( 1 ) NO amount of ingenious arguments by the learned Counsel for the respondents could convince me that this application should be rejected on any of the grounds urged by him. The petitioner, Dalhousie Jute Co. Ltd. , is a well-known company owning and manufacturing jute goods in its miffs at Champdani in the district of Hooghly. In 1960 a plant for the production or laminated jute goods by processing jute cloth or bags with waterproof polythene coated paper, gum tapes and other packaging items was installed in the petitioner's mill premises. It is claimed in the petition that this Converter Division was an entirely separated and segregated unit from the petitioner's jute mills but this is streneously denied in the affidavit-in-opposition where it is claimed that the said Converter Unit is situated within the petitioner's jute mills premises, having the same entrance and exit and was part of the said mills. The petitioners claims that for the purpose of processing jute goods in its Converter Plant, it used to obtain supplies of such jute goods from other jute mills and also took such jute goods from its own mills at Champdani. By Section 16 of the Finance Act, 1962