Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)122STC137Tribunal
..... goods in west bengal in specified circumstances or any person making a sale under section 6d. section 2(10) of the west bengal sales tax act, 1994 which has replaced both 1941 act and 1954 act, defines "dealer" any person who carries on the business of selling or purchasing goods in west bengal or any person making sales under section ..... such notification notified commodities would be governed by 1954 act and not by the bengal finance (sales tax) act, 1941 (in short, "1941 act"). the 1941 act contains a definition of "dealer" in section 2(c), and according to that definition, a "dealer" means any person who carries ..... of levy of sales tax in west bengal is that the bengal finance (sales tax) act, 1941, as long as that act was in force, namely, up to april 30, 1995, was the general taxing law for sales of all goods. section 25 of 1954 act gave an authority to the state government to notify certain commodities and upon .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)121STC574Tribunal
..... the shares being held by private individuals.the shareholders are citizens of india. the company is a registered dealer under the 1941 act and also under the west bengal sales tax act, 1994 which has now replaced 1941 act. rn-255 of 1999 relates to the period of four quarters ending march 31, 1991. the case of the applicant in ..... assessments for the periods of four quarters each ending march 31, 1991 and march 31, 1992 should not be reopened under section 11e(2) of the bengal finance (sales tax) act, 1941 and the order dated june 3, 1999 passed by respondent no. 1 reopening the deemed assessments and directing assessment under section 11(1) of the 1941 ..... september 11, 1998 from respondent no. 1 directing to show cause against the proposal for reopening the assessment for four quarters ending march 31, 1991 under the 1941 act on the ground that the applicant had furnished incorrect statements of turnover or incorrect particulars of sales in the returns submitted by it. at the bottom of the .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)126STC300Tribunal
..... . this relates to an order of assessment dated june 27, 1996 made by respondent no. 2, commercial tax officer, esplanade charge under the bengal finance (sales tax) act, 1941 for the period of four quarters ending march 31, 1994. by the said order of assessment an amount of rs. 8,86,180 was due from the applicant and a demand notice was served ..... to respondent no. 3, certificate officer, for recovery of the said dues in a proceeding under the bengal public demand recovery act, 1913.accordingly certificate case no. 14(el) of 1998-99 was initiated, a notice under section 7 of the act of 1913 was served, and bank account no. 009529 of the applicant with bank of baroda, brabourne road, calcutta was ..... 1. this is an application under section 8 of the west bengal taxation tribunal act, 1987 in the nature of an application under article 226 of the constitution of india. heard the learned advocate for the applicants and the learned state representative for the respondents. .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)121STC134Tribunal
..... of the central act.sugar was not taxable under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and the west bengal sales tax act, 1954 (in short "the 1954 act") and also under the west bengal sales tax act, 1994 (hereinafter referred to as "the 1994 act"). the 1994 act has replaced 1941 act and 1954 act with effect from ..... applicant filed a supplementary affidavit, when the respondents produced a copy of the calcutta gazette, published on march 31, 1999 regarding amendments to 1994 act through the west bengal finance act, 1999. one of the amendments was regarding sugar other than indigenous sugar. by the said amendment, provision was made for imposition of sales ..... sub-headings referred to in section 14(viii) of central act are the sub-headings of the schedule to the central excise tariff act, 1985. let us reproduce below the said sub-headings together with the relevant provisions in chapter 17 of the central excise tariff act, 1985 : 2. for the purposes of sub-heading .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC377Tribunal
..... for decision is, whether di-calcium phosphate or dcp (animal feed grade) falls under serial nos. 12 and 13 of schedule i to the west bengal sales tax act, 1994 ("1994 act") and hence tax-free. serial nos. 12 and 13 of schedule i are as under : 2. the applicant's case is that it is a registered dealer under ..... entry "balanced poultry feed", commonly known as "mash" under serial no. 67 of schedule i of the bengal finance (sales tax) act, 1941 which has been replaced by the 1994 act. at the time, serial no. 69 of schedule i of the 1941 act was : "balanced feed for cattle and pig".but respondent no. 1 issued a fresh circular under memo no. ..... "balanced feed". applicant has unambiguously admitted that dcp is a "feed supplement". the learned advocate for applicant produced photocopy of pages 366 and 367 (part 3, applied animal nutrition ; chapter 18, diet formulation) of the book--"basic animal nutrition and feeding" by w.g. pond, d.c. church and k.r. pond, wiley publication, 4th edition. we find .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC94Tribunal
..... the firm's gross turnover at rs. 17 lakhs for the first period under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and rs. 1,18,00,000 for the next period under the west bengal sales tax act, 1994 (in short, "the 1994 act"), the firm alleges that such assessments are totally perverse and cannot be sustained. it preferred two ..... be 1 per cent while the assessing officer has assessed at 1.5 per cent.mr. saha has conceded that the rate should be 1 per cent. again, in the 1994 act, effective from may 1, 1995, there is no provision for tot.therefore, tot is to be recalculated for the period from april 1, 1995 to april 30, 1995.9 ..... assessment for the disputed period was split up into two parts, one for the period from april 1, 1995 to april 30, 1995 under the 1941 act and the other part under the 1994 act. though in its application the firm has raised several points, in regard to the legality and correctness of assessments, mr. m.l. bhattacharyya, learned senior counsel .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)122STC50Tribunal
..... turnover of applicants so that the amounts of expenditure tax so collected are exigible to sales tax under the bengal finance (sales tax) act, 1941 (in short, "1941 act"), and the west bengal sales tax act, 1994 (in short, "1994 act").2. in rn-51, 52 and 53 of 1999 the question has arisen in the context of notices issued ..... under section 2(h) of 1941 act and the definition of "sale price" in section 2(31) of 1994 act are almost identical. "sale price" means the amount payable to a dealer as valuable consideration for the sale. the question, therefore, is ..... ultimate analysis, "turnover" is the measure of levy of sales tax. the definition of "turnover" in section 2(i) of 1941 act and the definition of "turnover of sales" in section 2(40) of 1994 act are almost identical. according to those definitions, "turnover" means "aggregate of the sale prices". similarly, the definition of "sale price" .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC572Tribunal
..... of rs. 1,30,610 under section 71 of the west bengal sales tax act, 1994 (in short, "the 1994 act"). the question raised in the application is whether on the basis of newspaper reports about assurance said to be given by the finance minister of the state government regarding non-application of penal provisions in cases of ..... legal position it is clear that a vague, unspecific, unclear and ambiguous assurance, even if given by the finance minister, does not operate as an estoppel against the statutory provisions contained in sections 68 to 71 of 1994 act and the 1995 rules including rules 210 and 211, as amended and brought into force with effect from ..... non-production of way bills, the statutory authorities under the 1994 act ought not to have made seizure or imposed penalty for contravention of statutory provisions .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC305Tribunal
..... will be enforceable in respect of newly set up small-scale industrial units who started enjoying the tax holiday under section 39 of the west bengal sales tax act, 1994 (in short, "1994 act") prior to september 1, 1999. the new clause (v) of explanation i in rule 98 lays down that the tax holiday will be available to ..... amendment of the rule. interestingly, the undisputed position is that the impugned amendment of explanation i to rule 98 is expressly prospective. under section 104(1) of 1994 act, the state government was given the delegated authority to make rules with prospective or retrospective effect. but the state government decided to make the amendment by the ..... in the similar provisions under the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1954, the ban on use of brand name, etc., of other industrial unit was one of the conditions and restrictions. the act of 1941 and the act of 1954 were expressly repealed by 1994 act under section 106(1). the ban on .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)124STC637Tribunal
..... , new central group engineering pvt. ltd., and its managing director have challenged the assessment order under section 11(1) of the bengal finance (sales tax) act, 1941 (hereinafter referred to as "the 1941 act") made for the period of four quarters ending september 30, 1987 as well as the appellate and revisional orders passed in that connection.2 ..... this basis his contention is that the definition of sale as given in section 2(g)(ii) is not attracted. in the appellate order dated april 28, 1994 respondent no. 1 did not at all refer to this submission on point of fact, starting in the order only that "the learned advocate argued that the dealer ..... . the applicant-company is a registered dealer under the 1941 act and carries on business as construction contractor. during the period under assessment the company concentrated on executing job work, assigned to it by another contractor, with the .....
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