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 : (2007)8VST475NULL
..... debi pal, the learned senior advocate for the petitioner, in his written notes of argument contended, in fact under the west bengal sales tax act, 1994 although turnover tax payable under the bengal finance (sales tax) act, 1941 was withdrawn but surcharge and additional surcharge were imposed in addition to the sales tax under the west bengal sales tax ..... introduction of this scheme of 1993, the bengal finance (sales tax) act, 1941 was in force and this act contained the provision of turnover tax but at the time of the grant of exemption to the petitioner, the west bengal sales tax act, 1994 came into force repealing the earlier act of 1941 and it did not contain the ..... finalised and on the dates when government orders granting exemption were issued there was no existence of "turnover tax". it ceased to exist when act of 1994 replaced the bengal finance (sales tax) act, 1941 on march 23, 1995.26. petitioner no. 2-company decided to take over 90 per cent shares of petitioner no. 1-company .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2007)10VST269NULL
..... viz., m/s. raja chemicals and m/s. pratibha trading company, consignment notes, lorry challan and way-bills as required under the rules framed under the 1994 act and got those duly endorsed by the check-post authorities. the vehicle proceeded towards calcutta. on the same date the vehicle was intercepted at banitabla near uluberia in ..... ) thereof as they stood before the amendment of 2000 and the real purpose and effect thereof.7. sections 68, 70, 71, 72 and the restrictions imposed under chapter xv of the west bengal sales tax rules, 1995 (hereinafter referred to as, "the 1995 rules") have been designed as preventive measures to root out and thwart any ..... ,000 as was initially reported by the commercial-tax officer, jamsolaghat by his letter dated january 18, 2000.2. a penalty proceeding under section 71 of the 1994 act was initiated.by a detailed reasoned order dated march 20, 2002, the commercial tax officer, central section, found that the invoices and other sale documents were fabricated .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2007)10VST385NULL
..... article 366 in the definition of "sale" in respective sales tax acts. in west bengal, the bengal finance (sales tax) act, 1941 was amended to widen the definition of "sale" therein with effect from april 1, 1984. the west bengal sales tax act, 1994 (hereinafter referred to as, "the act of 1994") has defined "sale" in section 2(30) thereof to include ..... to those permanent members upon payments are not sales even within the extended meaning of sale as contained in section 2(30) of the west bengal sales tax act, 1994. (ii) there being unity of identity between the permanent members and the members' club, payments made by the members for obtaining supplies of food and drinks ..... order as quoted below: 2. the short question that arises for our consideration is whether the appellant is liable to pay sales tax, under the bengal finance (sales tax) act, 1941. for the period commencing from october 1, 1983 in view of the constitutional amendment, the levy can easily be sustained. but for the period .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2008)12VST287NULL
..... battery company, the petitioner herein, was a registered dealer under the bengal finance (sales tax) act, 1941 at the material point of time. the petitioner-company filed returns for the year 1993-94 (april 1993 to march 1994) in time. return for the last quarter was filed on april 12, 1994. before initiation of any assessment proceeding the petitioner filed a revised return on ..... proper application of mind. he opened his order with a recital that the suo motu revision was under section 80 of the west bengal sales tax act, 1994, although he was considering a case under the 1941 act. he also mechanically signed a notice dated september 19, 2000. inapplicable parts were not scored out and the notice did not make any sense. it .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2007)5VST190NULL
..... per cent on "hajmola candy" treating the said item as falling under entry no. 46 of schedule iv of the west bengal sales tax act, 1994 (in short, "the 1994 act").2. the ease of the petitioner, in brief, is that hajmola candy is an ayurvedic medicine. the petitioner manufactures hajmola candy after obtaining drug ..... of central excise, chandigarh v. dabur india ltd. [2002] 50 rlt 767, wherein the tribunal held that hajmola tablets are ayurvedic medicaments under chapter 30 of the central excise tariff act. according to dr. paul, the expressions "medicines and medicaments" are interchangeable. dr. paul also assailed the order dated november 14, 2000 of ..... decisions of cegat and the apex court and other courts regarding classification of a product as a medicine under the central excise tariff act. in the central excise tariff act under chapter 30, it has been mentioned that the products manufactured exclusively in accordance with the formulae described in the authoritative text book specified .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)145STC487Tribunal
..... the commissioner is necessary for retaining the books of accounts for more than one year as per the proviso of section 66 of the west bengal sales tax act, 1994 (in short, "the act, 1994"). no sanction was taken by respondent no. 1 after september 26, 2003 till this date. the sanction at the first instance for two years was ..... was illegal.2. on september 27, 2001, the books of accounts of the petitioner, seized by the respondents under section 66 of the west bengal sales tax act, 1994 have not yet been released although three years have elapsed.different bank accounts of the petitioner were also attached though there was no legal demand for payment of any ..... west bengal v. sarda & sons [1977] 40 stc 419 the high court, calcutta, it was held, "the provisions of section 14(3a) of the bengal finance (sales tax) act, 1941, are mandatory and non-compliance with them would be fatal. consequently, the retention of the seized books of account beyond the prescribed period without proper sanction and .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2008)11VST693NULL
..... fiction altered into a contract which is divisible--one for sale of goods and the other for supply of labour and services. accordingly, section 6d in act of 1941 [bengal finance (sales tax) act] was incorporated by amendment made effective from april 1, 1984, which section deals with liability to payment of tax on the transfer of property in ..... transfer price".10. we, therefore, hold that the order of assessment dated june 30, 1989 passed by respondent no. 1 and the appellate order dated march 8, 1994 and revisional order dated november 8, 2000 of the west bengal commercial taxes appellate and revisional board which orders do not dwell upon the true nature of the controversy ..... the party concerned. even if the petitioner assigned part of the work to a sub-contractor, section 6d of the act of 1941 does not provide for shifting liability to pay tax to the sub-contractor. on april 11, 1994, i.e., about nine years after the relevant assessment period, sub-section (3a) was introduced in section 6d .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2008)11VST4NULL
..... order dated july 21, 1998 passed by the respondent no. 1 imposing penalty of rs. 45,00,000 for violation of section 5a of the bengal finance (sales tax) act, 1941 (in short, "the act, 1941").2. the case of the petitioner is that the company has registration certificate with coverage of "binded printed materials and printed materials" allowing the company ..... under schedule i.13. the mens rea was found absent by the honourable supreme court, in a case of commercial taxes officer v. foreign import & export association [1994] 95 stc 101 where a registered dealer purchased trade materials for processing raw wool at a concessional rate of tax but used the same for processing raw wool belonging to ..... construed that 77.52 per cent and 80.05 per cent of total purchase made at a concessional rate of tax in respect of the periods 1993-94 and 1994-95 have been used in the course of manufacture of goods covered under schedule i and printing and labour job done".15. the petitioner since failed to produce .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2004)135STC409Tribunal
..... the right of appeal is a pre-existing right and is not destroyed by amendment of the proviso of section 79 of the west bengal finance act, 2002, 8. the proviso 2, section 79 which came into force on and from april 1, 2002 provides that no appeal shall be ..... and revisional authority rightly demanded 20 per cent of the disputed amount of tax in terms of the provisos of section 79 of the amended act. hence there is no illegality or irrationality in the impugned orders passed by the appellate authority and the board.7. the only point ..... of the disputed amount of tax before preferring appeal. since the provisos of section 79 were not given retrospective effect the appellate authority acted illegally by rejecting appeal on the ground non-payment of the 20 per cent disputed amount of tax. in support of his contention ..... praying for a declaration that the proviso 2, section 79 of the west bengal sales tax act, 1994 is not applicable in appeal in respect of the period prior to march 31, 2000 and for .....
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