Court : Sales Tax Tribunal STT West Bengal
Reported in : (1991)81STC376Tribunal
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, and is directed against the order of the West Bengal Commercial Taxes Tribunal dated January 30, 1989.2. The case of the applicant may be briefly stated as follows : The applicant, namely, Rangpur Tea Association Ltd., a company under the Companies Act, 1956, carries on business of manufacturing and selling of tea in the State of West Bengal. It has tea gardens at Alipurduar where tea leaves are grown and thereafter tea is manufactured by various processes. By the side of the tea bushes, shade trees are planted for giving protection to the tea bushes from sun and rain. The applicant is registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the Act") and is regularly assessed by the sales tax authorities on the sale of tea in the State of West Bengal and outside. During the period of four quarters ending December 31, 1981, the applicant sold certain big standing...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC44Tribunal
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, enacted with the aid of Article 423B of the Constitution of India. In other words, this is an application under Articles 226/227 of the Constitution of India, in the form of one under Section 8 of the 1987 Act, the jurisdiction relating to the subject-matter in question having been transferred to this Tribunal to the exclusion of the High Court.2. The point for decision is whether a product called "Protinules", manufactured and sold by the applicant-company, is taxable under the West Bengal Sales Tax Act, 1954 (in short, "the 1954 Act") as a "drug" or patent or proprietary medicine, or as powdered milk, or otherwise, or it is taxable under the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act").3. The case of the applicants is that applicant No. 1 is a public limited company having its registered office and factory at Vadodara in Gujarat and it sells the said product throughout India ...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1998)111STC281Tribunal
1. The issue for decision in this application is whether purchase of "replenishment licences" (in short, "REP licences") or "exim scrips" (namely, export import licences) by the applicant No. 1 bank on payment of a premium of twenty per cent on the face value or unutilised face value thereof is exigible to purchase tax under Section 4(6)(iii) read with Section 5(6) of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act"). This application is in the nature of a writ application under Article 226/227 of the Constitution of India.2. Applicant No. 1 is a branch of applicant No. 2, State Bank of India, which is a statutory body corporate constituted under the State Bank of India Act, 1955 for the extension of banking facilities in the country, more particularly in rural and semi-urban areas and for diverse other public purposes. Their case is that the bank has to perform various functions according to directions issued by the Reserve Bank of India in keeping with economic and...
Tag this Judgment!