Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)118STC515Tribunal
..... challenge in this application is the imposition of "luxury tax" on tobacco products under the west bengal luxury tax act, 1994 (in short, "the act") under sections 4 and 5 of the act. the applicant-company is engaged in the purchase of cigarettes manufactured by vst industries limited, hyderabad in the state of ..... fluctuations, looking after marketing facilities, and the like. chapter iii of the act relates to regulation of production and disposal of virginia tobacco. growers, curers, packers, auctioneers and dealers are to be registered. chapter iv concerns finance, accounts and audit of the tobacco board. chapter v deals with control by central government in such ..... to the exclusion of that of the high court. the questions for decision are whether the provisions of the west bengal luxury tax act, 1994 (hereinafter mentioned as "luxury tax act") are valid and constitutional in so far as they levy luxury tax on cigarettes, being: tobacco products. the challenge to constitutional validity .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1991)81STC67Tribunal
..... absence of such a definition it cannot, perhaps, be said that evaporated milk is equivalent to milk simpliciter. different considerations could arise if the bengal finance (sales tax) act, 1941, defined milk as milk in any form containing certain specified percentage of its components.therefore, we are unable to agree that the ratio of ..... , they are water, fat and non-fatty solids which consists mainly of proteins casein, albumin and globulin, lactose and lactic and citric acids. in the chapter relating to digestion in encyclopaedia britannica, it is observed that protein digestion begins in the stomach where food encounters pepsin and hydrochloric acid. pepsin has a unique ..... , dehydrated form is the same as milk as generally understood in common parlance. mr. ghosh, appearing on behalf of the respondents, drew our attention to chapter 12 relating to dairy products of the book on chemical analysis by david pearson. there it is stated that milk can be considered as containing three basic .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC17Tribunal
..... , the applicant-company challenges the demand of interest on turnover tax for late payment of the same under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1954.2. in brief, the case of the applicant company is that it carries on the business of manufacture and sale of various fibres, insulators, ..... affidavit-in-opposition is that, like many other dealers, the applicant challenged the validity of the turnover tax introduced by the west bengal taxation laws (second amendment) act, 1979, by a writ petition in the high court. there were interim orders in those writ petitions directing that the respondents should not give effect to the disputed ..... and dismissed the appeal.thereafter, the same applicants filed another writ petition challenging their liability to pay interest on turnover tax under section 10a of the 1941 act and contended that by virtue of the stay granted by the high court in the earlier writ petition, no interest could be demanded from them prior to .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC471Tribunal
..... and illegal. it was an arbitrary action not supported by the minimum requirement which was condition precedent to the action taken under section 14(5) of the bengal finance (sales tax) act, 1941.10. that being the position, the impugned order dated february 12, 1993 must be quashed. since the sealing and the order dated february 12, 1993 were ..... because the person in occupation or possession or charge fails to open it, i, in exercise of power conferred upon me under section 14(5) of the bengal finance (sales tax) act, 1941 do hereby seal the said godown in presence of.........." 7. we are not dealing with the question as to whether the respondent no. 1 was duly ..... 89, netaji subhas road, calcutta-700 001 on february 12, 1993 by the respondent no. 1, commercial tax officer, purportedly under section 14(5) of the bengal finance (sales tax) act, 1941. the question involved in this case is whether the sealing of the godowns was legal and valid.2. in short, the case of the applicant is that .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC424Tribunal
..... the purchase was that free servicing could be available from the sellers' service station at sevoke road, siliguri. the motor vehicle was purchased by the applicant with the finance made available by tata engineering and locomotive co. ltd. therefore, the sale document was in the name of telco a/c. hydraulic engineers, the applicant. the ..... maintainability of the application. according to them, applicant being a partnership firm, could not by itself be an applicant under section 8 of the west bengal taxation tribunal act, 1987. its partners ought to have joined as parties. the person who signed the affidavit and the application, namely, satya narayan chatterjee, is not supported by ..... advocate for the applicant and mr. d. majumdar, the learned state representative in full.2. this is an application under section 8 of the west bengal taxation tribunal act, 1987. it is directed against seizure of one new tata diesel l.m.v. bearing temporary registration no. mp-26/9339(t) dated april 2, 1992, .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC499Tribunal
..... stc 1. in that case, the issue before the supreme court was whether sub-section (1) of section 5 of the bihar finance act, 1981, which provided for the levy of surcharge on every dealer whose gross turnover during a year exceeded rs. 5 lakhs at such ..... supreme court had upheld the validity of sub-section (1) and sub-section (3) of section 5 of the bihar finance act, 1981 and held as follows : "it is now settled that the words 'with respect to' qualify both the clauses ..... cal)., the applicant was granted a registration certificate bearing no.lr/6128a under the bengal finance (sales tax) act, 1941 ("the 41 act", for short), and bearing no. lr/430/54a under the 54 act for another of its units, viz., alexandra jute mill. it was held in ..... co. ltd., would be endorsed in its favour. however, on subsequent advice of its tax consultant, application for registration under the 54 act was filed on july 22, 1981, before the respondent no.2, namely, the commercial tax officer, lyons range charge, who granted .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC44Tribunal
..... minerals or otherwise................... (iii) virol, bovril, chicken essence and all other similar pre-digested food." in the case of the above substances, all provisions of chapter iv of the act and the rules thereunder are exempted. the discussion will not be complete if we do not refer to entry 1 of schedule k which is as follows :1 ..... be fixed in the notification, the bengal finance (sales tax) act, 1941, shall cease to apply to such commodity and this act shall apply to such commodity." from the above it will appear that if any commodity is notified under section 25 of the ..... any time of opinion that it would be in the public interest that any commodity which is liable to taxation under the bengal finance (sales tax) act, 1941 (bengal act 6 of 1941), should be taxed under this act, it may, by notification in the official gazette, specify such commodity and direct that with effect from such date as may .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC122Tribunal
..... of export as printed aluminium foil or pharmaceutical packing materials are the identical goods for the purpose of section 5(2)(a)(v) of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act"), rule 27c(2) of the bengal sales tax rules, 1941 (in short, "the 1941 rules") and section 5(3) of the central sales ..... not to refuse to issue forms xxxiii and xxiv-a.5. respondents' case in their affidavit-in-opposition is that the registration certificate of the applicant under the 1941 act does not mention "aluminium pharmaceutical packing material", but it mentions that the applicant manufactures "golden label", "paper label" and "tea sample packet". in paragraph 2 of ..... authorities. mr. ghosh also referred to a decision of gujarat high court in the case of dipak lalbhai & co. [1994] 92 stc 78, in which it was held in the context of the gujarat sales tax act, 1969, that white printed wrappers fell under paper and printing of paper did not involve manufacture or bring into existence a .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC432Tribunal
..... been forwarded to this tribunal by the high court under section 15 of the west bengal taxation tribunal act, 1987. assessment for 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. the applicant's case, in short, is ..... mr. de has conceded that though the last retention order has been passed on june 11, 1993 sanctioning retention of the seized documents up to june 30, 1994, such retention and sanction for retention having not been communicated to the applicant, the same would be bad in law in view of this tribunal's judgment ..... patipukur, calcutta-48. the applicant is carrying on business of manufacturing of automobile parts, agricultural implements and sheet metal components. 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 each year. in terms of a contract with the director .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC85Tribunal
..... to dispose of the application dated september 4, 1992 of the applicant for cancellation of registration certificate as a dealer of waste paper under the bengal finance (sales tax) act, 1941 within a period of three months from the date of order in accordance with law. it was further directed that while disposing of the application ..... , assessments for the periods from october 24, 1991 to december 1, 1991 and december 2, 1991 to march 31, 1992 were made on december 30, 1994 under the 1941 act.3. after hearing mr. j.p. khaitan, learned advocate for the applicant and mr. d.k. chakroborty, learned state representative appearing for the respondents we ..... moitra, assistant commissioner of north circle, should be given some basic training in performing quasi-judicial functions.6. the order of the assistant commissioner dated october 25, 1994 is clearly invalid and illegal, as it gave no reason except reliance on the public relations officer's letter no. 16300 ct dated september 9, 1992. accordingly .....
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