Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC402Tribunal
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, praying, inter alia, for refund of the amount of Rs. 1,40,100 accepted by the respondent on the basis of the notice of demand dated March 22, 2000.2. The case of the petitioners in brief is that the petitioner is a proprietor and dealing with purchase of various commodities. On or about March, 2000, the petitioner imported weighing about 10,050 kgs.betelnuts at a price of Rs. 60 per kg. against way bill in form No. 42 bearing No. 25355114 and 10,000 kgs. at a price of Rs. 50 per kg.against the way bill No. 2604063. The aforesaid consignments were kept in the godown and subsequently, it was found that the condition of those commodities are gradually deteriorating. In such circumstances, the petitioner contacted the purchaser Jainco Exports who agreed to sell the betelnuts at the rate of Rs. 40 per kg. On March 13, 2000, the commodities were consigned to Jainco Exports along with relevant documents...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)127STC511Tribunal
1. The issue calling for decision here is whether cashewnut seed is tax-free goods under the West Bengal Sales Tax Act, 1994. The applicant, as the proprietor of Joy Guru Cashew Processing, carries on business of processing of raw cashewnut seeds into cashewnuts. A dispute arose in connection with seizure of two truck-loads of such seeds. Two consignments of 117 and 118 bags of cashewnut seeds (hereinafter referred to as "the CN seeds") were being imported into West Bengal by two trucks. The check-post authorities at Baxirhat seized on September 4, 1999 the goods on the ground of importation of the same without way bill in contravention of provisions of Section 68 of the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act").Subsequently, in a penalty proceeding under Section 71 of the Act a penalty of Rs. 1 lakh for each consignment was imposed. The goods being of perishable nature, the applicant had to pay the penalty to get release of the goods. The applicant challenges the sei...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)143STC149Tribunal
1. In this application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, Vikram Forging Allied and Industries Limited, a company within the meaning of the Companies Act, 1956 (hereafter referred to as "the company") has challenged the reopening of deemed assessments for four financial years, each of four quarters ending on March 31, 1989, March 31, 1990, March 31, 1991 and March 31, 1992 under Section 11E of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act").2. The company is a registered dealer and carries on business of manufacturing tea processing machine and spare parts at a factory situated in Howrah. It regularly submitted returns, and did so in respect of the annual periods, each of four quarters ending March 31, 1989, March 31, 1990, March 31, 1991 and March 31, 1992. The returns were treated as correct and complete in terms of the provisions of the Section 11E(1) of the 1941 Act and the assessments for those periods were deemed to have been made...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)125STC450Tribunal
1. By the instant application Eastern Gases Ltd., a limited company, and one of its directors challenge the validity of the orders of the respondent No. 1 whereby the applicant-company's (hereinafter referred to as "the company") prayer for amendment of its registration certificate was rejected. The company is registered under the West Bengal Sales Tax Act, 1994 (in short "the 1994 Act") as a re-seller. It subsequently installed the plant at Durgapur for processing of raw liquid petroleum gas (LPG) at various stages and ultimately bottling the same in cylinders. It applied to the Commercial Tax Officer (respondent No. 1) for amendment of the registration certificate (R.C.) showing it (the company) as a manufacturer. According to the company, the processing of LPG in its plant includes various stages of refining of the gas, blending the same with mercaptan as per specific requirement under the Indian Explosives Act and the ultimate bottling of the refined LPG in cylinders for public co...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC615Tribunal
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, in the nature of mandamus directing the respondent No. 2 to cancel the Memo No. 711, C.T. dated January 10, 2000 and for admitting the application dated September 8. 1999 in form No. 1 submitted by the petitioner under the Settlement Act, 1999.2. The petitioner No. 1 is a private limited company registered under the Companies Act. The petitioner No. 2 is a citizen of india and is one of the directors of the company. The company carries on business of manufacture and sale of various ferrous and non-ferrous items and is a registered dealer. The company was assessed by the Commercial Tax Officer, Lalbazar Charge, respondent No. 4 for four quarters ending on March 31, 1995 and additional tax amounting to Rs. 59,553.87 and interest amounting to Rs. 1,156 and demand notices were served accordingly.3. Against the said order an appeal was preferred on July 15, 1998 under Section 20 of the West Bengal Sal...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2000)122STC310Tribunal
1. By the instant application the applicant-company, a Government of India undertaking, and its Manager (Finance) have prayed for direction on the State's sales tax authorities to refund the amount paid as tax in excess of the assessed tax. Assessment for four quarters ending March 31, 1995 was made by the Assistant Commissioner of Commercial Taxes, Corporate Division (respondent No. 1), showing Rs. 5,71,692 as the excess payment towards tax. Notice in form VII was issued accordingly by the respondent No. 1, but without enclosing the Refund Payment Order (cash) for Rs. 5,71,692 in terms of Section 12 of the Bengal Finance (Sales Tax) Act, 1941 (in short, "the 1941 Act"). As regards the deposit of excess amount as tax, the company's case is that it collected tax at the full rates from the customers, registered under the 1941 Act, who failed to supply declaration forms and that it deposited such money into the Government treasury. It is its further case that when any such customer had p...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)123STC419Tribunal
1. The case is taken up for hearing on the question of interest to be paid by the respondent to the applicant. Mr. J.K. Goswami, learned State Representative, submits that the assessing officer has to follow the procedure as laid down in an administrative order bearing No.2645(76)-F.T. dated November 20, 1998. He produces a copy of the said administrative order. He points out that the law as it stands now requires that along with a demand notice a Refund Adjustment Order is to be sent and not a Refund Payment Order (Cash). On perusal of the amended provision of the proviso to Sub-rule (4) of Rule 181 of the West Bengal Sales Tax Rules, 1995, we find that a modification has been made and under the modified rules a Refund Adjustment Order is required to be sent and not a Refund Payment Order (Cash). But even then there is no explanation why a Refund Adjustment Order was sent to the treasury officer instead of sending the same along with the demand notice to the assessee. There is no rea...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)124STC216Tribunal
1. The applicant-company before us is a dealer registered under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act") as a seller of tyres and tubes which it imports from its own manufacturing unit situated outside West Bengal, Previously it was registered under the West Bengal Sales Tax Act, 1954 (in short, "the 1954 Act") which has now been repealed by the 1994 Act. It claims to be regularly submitting its returns. According to the applicant-company (hereinafter referred to as "the company"), the returns submitted by it for the periods of 12 months ending on March 31, 1989, March 31, 1990 and March 31, 1992 were accepted as correct and complete, and the assessments for the said periods were deemed to have been made in terms of Section 9A of the 1954 Act. It alleges that on or about July 2, 1999 it received three notices all dated June 25, 1999 from the Assistant Commissioner of Commercial Taxes, Corporate Division (respondent No. 1) directing it (the company) to produce boo...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)124STC358Tribunal
1. By the instant application the applicant-company, viz., Howrah Mills Co. Ltd. (hereinafter referred to as "the company") and one of its directors, challenge the validity of an assessment order dated July 30, 1995 and the corresponding appellate and revisional orders. The company having its registered office at 4, Clive Row, Calcutta-1, and its jute mills in Ramkrishnapur, Howrah, was under the managing agency of a British company and the present management took over the charge in 1987. According to the application, the company's financial condition was deteriorating gradually and ultimately the matter was referred to the Board of Industrial and Financial Reconstruction (in short, "the Board"), New Delhi, for declaring the company a sick industry and for approving a revival scheme rendering financial assistance from the Jute Modernisation Funds Scheme (the JMFS). The application of the company for this purpose was registered as case No. 190 of 1987. Eventually a rehabilitation schem...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2001)122STC266Tribunal
1. The moot question for decision here is whether the raw materials purchased at the concessional rate of tax by a dealer for manufacture of goods, mentioned in his registration certificate, can also be utilised by the dealer for manufacturing goods which finds no mention in the registration certificate. Applicant No. 2 is the partner of applicant No. 1, a firm run in the name and style of "National Metal Alloy Industries" (herein referred to as "the firm"). One Debasis Pal earlier purchased the business and became its proprietor and converted it into a partnership firm making applicant No. 2 as his partner. The registration certificate (RC) under the sales tax statute stood in the name of Debasis Pal and the prayer for amendment of the same by incorporating the name of the firm is still pending with the appropriate authority. The firm claims that even before the purchase by Debasis Pal the business was for manufacture of utensils of brass, bellmetal, German silver and that on the str...
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