Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)122STC266Tribunal
..... . 1 served on the partners of the firm notices under sections 77 and 78 of the west bengal sales tax act, 1994 (in short, "the 1994 act") and under section 5a/5b of the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") asking to show cause against the proposed penalty of rs. 80,000 and rs. 2,25,000 under the ..... mentioned that the applicant was issued the r.c. in january, 1969 in form 11a under the bengal finance (sales tax) act, 1941 and now this r.c. is being treated as one under the west bengal sales tax act, 1994 which repealed the 1941 act. the r.c. of the applicant (annexure "a" to the application) specified in the same breath ..... said two acts respectively. the applicants have, therefore, come before this tribunal with a prayer for quashing the impugned orders whereby .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)124STC358Tribunal
..... march 31, 1982 was completed ex parte. by a combined appellate order covering the said assessment and the assessment for that period under the bengal finance (sales tax) act, 1941 and the central sales tax act, 1956, the respondent no. 3 (assistant commissioner of commercial taxes, central section) rejected the appeals, as were preferred by the company against ..... payment even before the revision application by 512 days. what crowns all is the fact that it got a loan of rs. 257 lakhs on march 21, 1994 for the purpose of discharging its statutory tax obligations, but the company kept the money to itself and utilised the same for long six years without payment ..... years including the initial moratorium of three years from january, 1991 ; but the money was received by the company by way of a cheque dated march 17, 1994.according to the company, due to the prevailing chaotic situation on the grounds of labour unrest, strikes, suspension of work and the financial constraints, the matters relating .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)143STC149Tribunal
..... supreme court decision in respect of rep licences.8. in the result, the application, which relates to reopening of assessments deemed to have been made under the bengal finance (sales tax) act, 1941, fails and is dismissed. there shall be no order as to costs.9. after the judgment has been delivered mr. s.k. chakraborty, learned advocate ..... of the order of this tribunal dated june 15, 1999 which, among other things, directs that "the orders of assessment under section 11(1) of the bengal finance (sales tax) act, 1941, and all other consequential actions if already made or taken, are also hereby quashed".6. mr. goswami then places his arguments as to why, in the ..... karnataka high court had taken a similar view in the case of mysore cements limited v. deputy commissioner of commercial taxes (assessment-v), city division, bangalore reported in [1994] 93 stc 464.but he wants to rely on the judgment of a division bench of the calcutta high court in jiyajeerao cotton mills ltd. case . it has been .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC330Tribunal
..... is a manufacturer of steel ingots in the factory at kalyani. the petitioner was a registered dealer under the bengal finance (sales tax) act, 1941 and also under the central sales tax act. since there was a continuous labour trouble in the company it could not run smoothly as such resulting heavy loss in the production. ultimately, ..... a report in compliance of the honourable court was filed to the appellate authority on april 27, 1994 by the operating agency. subsequently, on the basis of the said report the honourable court gave various directions on august 18, 1994. the appellate authority directed the operating agency on january 6, 1995.the petitioner again moved the honourable ..... to the board under section 15(1) and operating agency had been appointed for preparing a scheme for the same. the allahabad high court has held in industrial finance corporation of india v. maharashtra steels ltd. [1990] 67 comp cas 412, that an aggrieved party may move the board for its consent to appointment of .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)128STC77Tribunal
..... the meaning of west bengal sales tax act, 1994. their case is that although they were not liable for taxation, yet they used to be ..... of the said concern. the petitioners are transporters acting as a common carrier and running business of transporting goods in and outside the state of west bengal. thus the petitioners are not dealers within the meaning of the bengal finance (sales tax) act, 1941 and the west bengal sales tax act, 1994. they are also not a casual trader within ..... intercepted in course of transport of goods outside the state of west bengal and demanded payment of tax under section 4c/4d of the act of 1941. trucks loaded with goods were .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)143STC681Tribunal
..... to pay any tax" included in the aforesaid provision refer to non-payment of tax at the stage of pre-assessment or post-assessment. the chapter 7 of the west bengal sales tax act, 1994 provides the relevant provisions relating to assessment of tax, imposition of penalty, recovery of tax, etc. on going through those provisions we find that ..... to why the registration certificate shall not be cancelled in exercise of the power conferred under section 26(11) of the west bengal sales tax act, 1994 (hereinafter referred to as "the act, 1994").4. the said notice is a subject-matter of challenge in the instant application.5. it is submitted on behalf of the petitioner that the ..... matter of recols (india) ltd.], it was held while deciding a case under the provisions of the bengal finance (sales tax) act, 1941 which is similar to the provisions of section 13 of the act, 1994 that the tax payable under the act would not become due and payable at the time the return became due to be filed. the amount .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)128STC521Tribunal
..... notice issued under section 57 of the west bengal sales tax act, 1994 is bad, illegal and without jurisdiction and, therefore, is liable to be set aside.12. it is submitted on behalf of the petitioner that the first appellate order of ..... there was no reassessment and no demand at present against the petitioner a garnishee notice dated february 6, 2002 was issued by respondent no. 1 under section 57 of the act, 1994 directing the state bank of india to deposit a sum of rs. 8,16,585 from the account of the petitioner into the reserve bank of india.11. the said ..... on a business of manufacturing solvent extracted rice bran oil. the petitioner filed return for the period four quarters ending march 31, 1993 under the bengal finance (sales tax) act, 1941 (hereinafter referred to as "the act, 1941") and paid additional sales tax to the extent of rs. 3,33,231.62 which is payable on rice bran oil. a total sum .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)128STC546Tribunal
..... as the same is not sold in sealed containers of polythene packets, it attracts no tax on its sale as per item at serial no. 14(b)(ii) of the act, 1994. the petitioner's argument as above before the respondent no. 1 was negatived by the respondent no. 1 who held that husk of isabgul is not an item included in ..... deals in various items of goods by importing the same into west bengal from different other states. the petitioner is registered both under the west bengal sales tax act, 1994, and the central sales tax act, 1956.there was no dispute when the sale of husk of isabgul by the petitioner-company attracted no tax under serial no. 14(b)(ii) of schedule ..... by the petitioner as if husk of cereals. isabgul is not cereal and not at all an edible grain. isabgul in authentic books of agriculture has nowhere been discussed under chapter "cereals and pulses". after due consideration, it has been held that husk of isabgul is covered under entry 249 of schedule iv, part a and that it is not an .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)143STC456Tribunal
..... the petitioner's hotel business for the four quarters ending june 30, 1984 was completed on october 16, 1992 under section 11(1) of the bengal finance (sales tax) act, 1941. against that assessment order, the petitioner preferred appeal before respondent no. 5, the assistant commissioner, commercial taxes, who disposed of the same by ..... therein. against that order dated december 24, 1993 revision under sub-section (3) of section 20 of bengal finance (sales tax) act, 1941 was filed before the west bengal commercial taxes tribunal on april 4, 1994 and the said tribunal which was designated at that time as commercial taxes appellate and revisional board--by order dated ..... the petitioner is eligible for filing application for settlement within the meaning of section 4 of the settlement act when its application before the west bengal commercial taxes appellate and revisional board was filed on april 4, 1994 and was disposed of on march 4, 1999 which date is anterior to the date of application .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)146STC336Tribunal
..... sustainable or not.5. sri arun mukherjee, learned advocate for the petitioner, takes us through the provisions of section 5(2)(a) and section 6b(2) of the bengal finance (sales tax) act of 1941 and submits that "sale referred to in sub-clause (v) of clause (a) of sub-section (2) of section 5 of goods, other than specified in clauses ..... )(a)(vf), 5(2)(a)(vg) and 5(2)(a)(vi) and 5(2)(b). the provisions for levy of turnover tax have been amended with effect from april 11, 1994. a dealer is made liable to pay turnover tax if the aggregate of gross turnover of the dealer in any accounting year exceeds rs. 25 lakhs. we know that when ..... as its conclusion that "the dealer is liable to pay tax on sale of liquor, even if the sale took place after april 10, 1994, arising not of liquor held in stock as on april 1, 1994"--since extraneous and irrelevant matters--not connected with the instant case--have been taken into consideration by it.instead of remanding the matter back to .....
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