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The Calcutta Iron Merchants' Vs. Commissioner Of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1993)88STC88Tribunal

..... this is an application under section 8 of the west bengal taxation tribunal act, 1987, challenging the validity of the amendment of schedule iv referable to section 5(1)(d1) of the bengal finance (sales tax) act, 1941, in so far as sanitary wares and sanitary fittings are included in the said schedule making those goods exigible to sales tax at the rate of 15 per cent with effect from april ..... as above, we hold that there is no hostile discrimination, no unreasonable discrimination and no violation of article 14 in the impugned amendment of section 5(1)(d1) of the bengal finance (sales tax) act, 1941, by which sanitary wares and sanitary fittings were included in schedule iv to be taxed at the higher rate of 15 per cent with effect from april 1, 1989 ..... an association of iron merchants and the second applicant, being himself a dealer within the meaning of section 2(c) of the said 1941 act, is the president of the association.the members of the first applicant are resellers of sanitary wares and fittings among other goods. ..... he also referred to paragraph 5.5 at page 14 of the budget speech of the minister-in-charge, finance department, government of west bengal, delivered in the state legislature in which it was stated that increase of the tax rate of these goods were not expected to adversely ..... with effect from june 1, 1987, schedule iv was appended to the act, enlisting therein certain goods used or consumed by a much more affluent section of the people, the rate of tax of such .....

Ranjit Singh JaIn Vs. Assistant Commissioner of

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC406Tribunal

..... section 8 of the west bengal taxation tribunal act, 1987, challenging the search and seizure dated february 5, 1990, under the bengal finance (sales tax) act, 1941, at the place of business and ..... majumdar cannot be accepted is that the commercial tax officer was higher in rank and status to the inspector and naturally he played a leading role in the act of seizure including the formation of an opinion or a mental state preceding the seizure.therefore, the presence of an inspector of an appropriate "charge" at the time of seizure and his signature in each ..... he also contended that a commercial tax officer, when attached to a "circle", is not authorised to exercise jurisdiction under the 1941 act and the rules over any part of that circle, unless he is attached to the "central circle", where all commercial tax officers are vested with ..... he has described himself and there can be no scope for a presumption or implication that he is discharging the function in some other capacity.in other words, a public officer performing a public act, particularly in exercise of a statutory power, must describe himself with the appropriate designation showing that he was doing so. ..... chakraborty, learned advocate for the applicant, contended that under the scheme of the 1941 act and the bengal sales tax rules, 1941, a commercial tax officer is authorised to exercise jurisdiction and authority over a "charge" to which he is posted and similarly an assistant commissioner of commercial taxes does so .....

Star Sheet Metal Works (Private) Vs. West Bengal Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1994)95STC432Tribunal

..... the four quarters ending december 31, 1972 under the bengal finance (sales tax) act, 1941, hereinafter referred as "the act of 1941", is under challenge in this application.2. ..... chowdhury has drawn our attention to the definition of "sale" in section 2(g) and "sale price" in section 2(h) of the act of 1941 and has contended that after the cancellation of the part of the contract for the supply of goods valued at rs ..... never became payable to the applicant as part of the sale price which expression has been defined in section 2(h) of the act of 1941 to mean the amount payable to a dealer as valuable consideration for the sale of any goods. ..... the applicant has received a notice dated november 5, 1973, under section 14(1) of the act of 1941 from the commercial tax officer, bureau of investigation, whereby the applicant was asked to appear before the said officer on december 11, 5973, with his books of accounts and connected documents relating to ..... d in order to get exemption from payment of sales tax under section 5(2)(a)(ii) of the act of 1941 and the applicant claimed deduction accordingly.3. ..... under article 226 of the constitution has been forwarded to this tribunal by the high court under section 15 of the west bengal taxation tribunal act, 1987. ..... "sale" has been defined in section 2(g) of the act of 1941 to mean any transfer of property in goods ..... the applicant is a dealer under the act of 1941 and it maintains books of accounts regularly and its accounting year is from january to december .....

Barindranath Chowdhury Vs. Commercial Tax Officer, Howrah

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2000)120STC79Tribunal

..... in this application under section 8 of the west bengal taxation tribunal act, 1987, the applicant has challenged the order of assessment for four quarters ending on march 31, 1980 under the bengal finance (sales tax) act, 1941 (in short "the 1941 act") in respect of partnership firm (in short "the firm") of which he is a partner, and has challenged the orders in appeal and revision passed in respect of that assessment.2. ..... the only issue requiring decision is whether the production of declaration forms at the stage of appeal entitled the applicant, in the facts and circumstances of this particular case, to benefits under section 5(1)(bb) of the 1941 act.the relevant rule is sub-rule (9) of rule 27a of the bengal sales tax rules, 1941 (in short "the 1941 rules"), which reads as follows : "(9) the declaration in form xxiv or xxiva shall be produced by a dealer up to the time of ..... as those forms were not produced before the first assessing authority [that is the expression used in rule 27a(9)1, the appellate or revisional authority might accept and act upon them in terms of the proviso to rule 27a(9). ..... the firm, the new supply agency, is a dealer registered under the 1941 act and carries on business of reselling various engineering stores. ..... 1 did not give any benefit under section 5(1)(bb) of the 1941 act. .....

Kejriwal Electronics Private Vs. Commercial Tax Officer,

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC20Tribunal

..... consecutive years commencing from any year before the commencement of clause (a) of sub-section (3) of section 4 of the west bengal taxation laws (amendment) act, 1987, during each of which his aggregate of the gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941) does not exceed rupees fifty lakhs and on the expiry of such three years after the commencement of clause (a) of sub-section (3) of section ..... 4 of the west bengal taxation laws (amendment) act, 1987, his liability to pay the turnover tax shall cease unless he becomes again liable to pay the ..... of his turnover as specified in sub-section (2) ; (b) every dealer, other than those referred to in clause (a), whose aggregate of the gross turnover under this act and the gross turnover under the bengal finance (sales tax) act, 1941 (bengal act vi of 1941), during any year ending on or after the 1st day of june, 1987, exceeds rupees twenty-five lakhs shall, in addition to the tax payable by him under section 4, be liable to pay from the first day of the .....

Food Corporation of India (Fci) Vs. Acct/Assessment Wing

Court : Sales Tax Tribunal STT West Bengal

Reported in : (2005)140STC329Tribunal

..... that definition of "dealer" is to be found in section 2(c) of the bengal finance (sales tax) act, 1941, which definition has been incorporated in the said act by the west bengal act 5 of 1987 giving such definition retrospective effect from the date on which the original 1941 act came into force. ..... as per the said definition, a person known as kachha arhatia purchasing goods from cultivators and selling them in market as an agent of the cultivator becomes "dealer" for the purpose of the act.a commission agent, a broker, a del credere agent, an agent for handling or transporting goods or handling of documents of title to goods who carries on the business of selling goods or who has in the customary course ..... application under section 8 of the west bengal taxation tribunal act, 1987 the petitioner challenges the order dated january 24, 2000 passed ..... fci, kolkata region is a "dealer" within the meaning of section 2(c) of the bengal finance (sales tax) act, 1941, as per the facts available and point of law in view.2. ..... the respondent filed as annexure a letter dated february 12, 1974 by deputy secretary, fertiliser, government of india, ministry of agriculture addressed to joint secretary, west bengal secretariat, finance department, in order to press the point that the government of india had unconditionally authorised the petitioner- fci to sell the fertiliser belonging to the government of india and had conclusively declared the petitioner as "dealer" in this regard under the act of 1941 .....

Assistant Commissioner of Vs. West Bengal Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

..... the instant application under section 8 of the west bengal taxation tribunal act, 1987 is directed against a finding of the west bengal commercial taxes appellate and revisional board (in short, "the board") whereby an order of assessment made by the commercial tax officer (respondent no. ..... , a dealer registered under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") for the 4 quarters ending on march 31, 1987 was completed by respondent no. ..... in the instant case before the expiry of the 4 years on march 31, 1991, there was an amendment to section i l(2a), effective from june 1, 1987, whereby it became permissible to assess under section 11(1) up to the 30th day of june next following the expiry of 4 years from the end of the year in respect of which or part of which assessment is made, where such 4 years end on ..... saha, learned advocate for the applicants, submits that the amendment to section 1 l(2a) which came into force on june 1, 1987, has introduced a change whereby the period of limitation has been enlarged and that because of this enlargement the impugned assessment was done within time. ..... the uncontroverted position is that the assessment under section 11(1) of the 1941 act for the period of 4 quarters ending on march 31, 1987 was completed on may 10, 1991 and that according to the law as stood on march 31, 1987 no assessment for the said period could be done beyond four years from march 31, 1987. .....

Calcutta Wine Association and Vs. Commissioner of Commercial Taxes

Court : Sales Tax Tribunal STT West Bengal

..... the question for decision in this application undersection 8 of the west bengal taxation tribunal act, 1987, which is in the nature of one under article 226 of the constitution of india is : whether turnover tax is payable by retailers who deal in indian-made foreign liquors (imfl) under the bengal finance (sales tax) act, 1941 (the 1941 act) and rules framed thereunder in respect of sales effected on or after april 11, 1994.2. ..... then he drew our attention to section 6b(l)(a) which is reproduced below : (a) every dealer, whose aggregate of the gross turnover under this act and the gross turnover under the west bengal sales tax act, 1954 (west bengal act iv of 1954) during the last year ending on or before the 31st of day may, 1987, exceeds rupees twenty five lakhs, shall, in addition to the tax payable by him under section 5, and section 6d, if any, be liable to pay from the ..... these amendments were effected by the west bengal finance act, 1994. ..... 1st day of june, 1987, a turnover tax at the rate specified in sub-section (3) of such part of his turnover as specified in sub-section .....

Automobile Association of Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1991)81STC185Tribunal

..... this case, added the following observations : "if an incorporated members' club supplies its property to its members at a fixed tariff, the transaction would readily be deemed to be one for sale......where, however, the club is merely acting on behalf of the members to make available to them refreshments, beverages and other articles, the transaction will not be regarded as a sale, for the club is the agency through which the members have arranged that the ..... in this application three notices dated 16th february, 1988, under section ii and section 14(1) of the bengal finance (sales tax) act, 1941 (hereinafter called "the act"), issued by the commercial tax officer, bhawanipore charge, in respect of separate yearwise assessments for three years from 1st january, 1982 to 31st december, 1984, have been ..... of section 15 of the west bengal taxation tribunal act, 1987, it was transferred to this tribunal for disposal.2. ..... it is necessary to refer to the definition of "dealer" in the act.the definition of "dealer" as obtaining before its substitution with retrospective effect by west bengal taxation laws (amendment) act, 1987, was as follows : "(c) 'dealer' means any person who carries on the business of selling goods in west bengal or of purchasing goods in west bengal for execution of any works contract and includes the government or any ..... said application it was granted a registration certificate dated 1st september, 1987, as manufacturer of cooked food with effect from 11th august, 1987. .....

Kalyani Breweries Limited Vs. State of West Bengal and ors.

Court : Sales Tax Tribunal STT West Bengal

Reported in : (1990)78STC441Tribunal

..... advocate appearing for the applicant, argued that the security deposit could not form part of the sale price and that, at most, it could be an actionable claim within the meaning of section 3 of the transfer of property act.actionable claim means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or pledge of movable property or to any beneficial interest in movable property not in the possession, either actual or constructive, of the claimant ..... the deposits for empty bottles kept by the applicant do not represent sale proceeds of any goods and such deposits do not consitute part of sale price or turnover within the meaning of the bengal finance (sales tax) act, 1941 (hereinafter called "the bfst act"), or the central sales tax act, 1956. ..... in support of the contentions raised in the application under section 8 of the west bengal taxation tribunal act, the applicant has referred to several decisions of the supreme court and other high courts which we shall have occasion to consider in the course of our judgment.4. ..... the case is sought to be distinguished on the plea that it was a case under the income-tax act and considerations for the purposes of income-tax and sales tax are different. ..... being aggrieved with that order the applicant has invoked the extraordinary jurisdiction of this tribunal by filing the present application under section 8 of the west bengal taxation tribunal act, 1987. ..... trilok chand [1987] 67 stc 432 (raj). .....