Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC377Tribunal
1. The two cases in RN-244 of 1996 and RN-245 of 1996 are taken up together as the facts of the two cases and the points of law involved in the two cases are identical. These are applications made under Section 8 of the West Bengal Taxation Tribunal Act, 1987, challenging the finding of the authorities below to the effect that the transfer of sales and marketing units of the applicant-company (in RN-244 of 1996) viz., Lakme Ltd., to Lakme Lever Ltd. (applicant in RN-245 of 1996) did not amount to an absolute transfer within the meaning of Section 99 of the West Bengal Sales Tax Act, 1994.2. The case of the applicant in RN-244 of 1996 is that Lakme Ltd., is a company incorporated under the Indian Companies Act, 1913, having its branches all over India. One such branch in West Bengal was at 8B, Middleton street, Calcutta-700 001. Hindustan Lever Ltd., a company incorporated under the Indian Companies Act, 1913, is engaged in the development, manufacture, sale and distribution of various...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1998)111STC281Tribunal
1. The issue for decision in this application is whether purchase of "replenishment licences" (in short, "REP licences") or "exim scrips" (namely, export import licences) by the applicant No. 1 bank on payment of a premium of twenty per cent on the face value or unutilised face value thereof is exigible to purchase tax under Section 4(6)(iii) read with Section 5(6) of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act"). This application is in the nature of a writ application under Article 226/227 of the Constitution of India.2. Applicant No. 1 is a branch of applicant No. 2, State Bank of India, which is a statutory body corporate constituted under the State Bank of India Act, 1955 for the extension of banking facilities in the country, more particularly in rural and semi-urban areas and for diverse other public purposes. Their case is that the bank has to perform various functions according to directions issued by the Reserve Bank of India in keeping with economic and...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1998)111STC726Tribunal
1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has preferred an appeal against the order of the West Bengal Commercial Taxes Appellate and Revisional Board dated August 5, 1996 in Revision Case No. 495 of 1991.2. The applicant's case is that it is a company carrying on business from 23A, Netaji Subhas Road, Calcutta-700 001 holding registration certificate No. LR/4829A under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act"). The relevant assessment case had been heard on November 28, 1972 by Shri D. Basu Chowdhury, Commercial Tax Officer. The applicant produced before him all the statutory evidence including 868 declarations in form XXIV in support of its claim under Section 5 of the 1941 Act amounting to Rs. 81,32,276.28 and these facts were noted on records by the Commercial Tax Officer. He had drawn up an assessment order but before he could sign it he died. The successor-in-office of this dec...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)127STC463Tribunal
1. This application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 is directed against an order refusing to grant financial assistance under the Industrial Promotion (Assistance to Industrial Units) Scheme, 1994 (hereinafter referred to as "the Scheme"). The applicant is a partner of a firm engaged in manufacturing "phenyle", a disinfectant fluid, and is registered under the West Bengal Sales Tax Act, 1954 (in short "the 1954 Act") and the Central Sales Tax Act, 1956. In terms of his return for the period from April 1, 1994 to March 31, 1996 the applicant paid tax of Rs. 5,58,116 under the said two Acts. The applicant then in accordance with paragraph 4 of the Scheme filed petition in form I for refund of 90 per cent of the sales tax paid on the ground that the firm being a manufacturer of a drug, viz., phenyle, was entitled to assistance under the Scheme. But the Assistant Commissioner of Commercial Taxes (respondent No. 3) rejected the prayer on the ground that the p...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC150Tribunal
1.This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 directed against seizure of books of accounts and documents under Section 66 of the West Bengal Sales Tax Act, 1994 on 6th January, 1997.2. The case of the applicants is that the applicant No. 1 is a limited company carrying on business of manufacturing and export of costume jewellery outside India. It is duly registered under the Bengal Finance (Sales Tax) Act, 1941 (in short "the 1941 Act"). Applicant No. 2 is a director of applicant No. 1. The applicant does not conduct any sale within the State of West Bengal or for that matter in India as it is a hundred per cent export oriented organisation.3. On 6th of January, 1997 at about 2.30 P.M., the respondent No. 1, along with some other associates, visited the business place of the applicant and started making an indiscriminate search without assigning any reason therefor. They also entered the adjacent rooms of the office and gathered some document...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC75Tribunal
1. By the instant application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has challenged an assessment order for the four quarters ending on December 31, 1987. At the very outset it may be mentioned that the application has not been drafted happily. The repetitive statements, perhaps to clarify the applicant's position, have created more confusion than clarification. However, from the annexures to the application and other documents filed the applicant's case appears to be as follows : The applicant is a proprietor of the business concern run in the name and style Visco Engineering Works and is engaged in manufacture of machine parts as well as in machining job on materials against labour charges. Because of drop in the sales of manufactured goods, the applicant's business has remained confined mostly to machining job. For the period of four quarters ending on December 31, 1987 the applicant submitted his returns showing the gross receipt for the year...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
1. The instant application in R.N. No. 127 of 1997 was heard along with case Nos. 128 and 139 of 1997 because identical issues were involved in all these cases.2. In case No. R.N. 127 of 1997, Neo-Technico (Graphic) Sales Pvt.Ltd., the applicant, challenges the legality of seizure of 8 boxes of pre-sensitised plates (in short, P.S. plates). The applicant is a reseller of P.S. plates since 1982. In course of business it placed an order with Nulith Graphic Pvt. Ltd., Mumbai, for supply of 700 numbers of P.S. plates. When the truck carrying the said quantity of P.S.plates, contained in 8 boxes, reached Chichira check-post on April 19, 1997 the respondent No. 1, Inspector of Commercial Taxes of the check-post, demanded from the driver of the truck the sales tax permit for P.S. plates and allowed 24 hours' time for production of such permit. On April 20, 1997 the respondent No. 1 seized the 8 boxes of plates on the ground that on physical verification the plates in question were found to b...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC608Tribunal
1. The applicant, M/s. G.M.M.C.O. Ltd., is a company registered under the Companies Act, 1956 and also under the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act") and the Central Sales Tax Act, 1956. The case made out by the applicant is as follows : The applicant is engaged in the business of selling excavator spare parts within and outside West Bengal by importing the same by way of branch transfer from its other branches within India. It also sells such parts within West Bengal after purchase from local manufacturers. On March 18, 1992 the applicant received intimation about proposed despatch of eight boxes and sixteen loose pieces of such spare parts. The necessary challan was prepared on August 20, 1992 and the transporter prepared consignment note on August 28, 1992 and the documents were despatched by its (the applicant's) Delhi office by post ; but due to postal delay the same were received by the applicant's Calcutta office only on September 8, 1992. The Delhi o...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2003)133STC559Tribunal
1. Case Nos. R.N. 19 of 1997 and 20 of 1997 are taken up together for adjudication because they involve identical issues. In the first case, the applicant-company is engaged in photo processing and for the period ending on March 31, 1992 deposited Rs. 2,04,487 as tax. But in view of the decision in the case of Studio Kamalalaya v. Commercial Tax Officer, Asansol Charge reported in [1993] 89 STC 307 (WBTT) ; (1993) 26 STA 85 the appellate authority remanded the matter to the concerned assessing authority for routine assessment in terms of the said decision. The assessing authority then assessed the tax liability for the period to be "nil" and declared the amount of Rs. 2,04,487 paid as tax to be the tax paid in excess. Though pursuant to same, a notice in form VII [prescribed under the Bengal Finance (Sales Tax) Act, 1941] was served on the applicant there was no order for refund of the money in cash or for deduction/adjustment of such excess amount against any tax, penalty or interest...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
1. 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. Applicant No. 1 is a non-trading company registered under the Companies Act, 1913. Its object is to promote and protect trade, commerce and manufacture of wine and liquors. Some of its members hold licences for selling foreign liquors. Applicant No. 2 is the honorary secretary of applicant No. 1 and is himself a retail dealer of foreign liquors, carrying on business under the name of "Shiva's Wine & Provisions" at shop No. F-31 at Dakshinapan C.I.T. Market Complex at 2, Gariahat Road (South), Calcutta-700 068, and is an Indian citizen. The question raise...
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