1999 (12) TMI 741 - SC - VAT and Sales Tax

Rate at which watery coconuts can be taxed under the Bengal Finance (Sales Tax) Act Held that - Appeal allowed. The Assistant Commissioner held that the watery coconuts should attract tax at the rate of 4 per cent and the respondent-sales tax authorities did not challenge his order. It was, therefore, incompetent for the Tribunal in the appellants revision petition to set aside that order and direct that the appellants watery coconuts should be taxed at the rate of 8 per cent.

Summary

The Supreme Court ruled in favor of the appellants, dealers in watery coconuts, stating that they should be taxed at 4% under the Central Sales Tax Act. The Tribunal's decision to tax them at 8% was overturned as the tax authorities did not challenge the original assessment. The appeal was allowed, and the Assistant Commissioner's order was restored.