1963 (6) TMI 27 - HC - VAT and Sales Tax

Summary

The petitioner-firm did not register under the Bengal Finance (Sales Tax) Act, leading to a best judgment assessment by the Commercial Tax Officer. The firm argued that sawed planks were not taxable goods, but the court disagreed, stating that manufacturing planks from logs creates a new commodity. The court discharged the rule, upholding the assessment and penalty imposed on the petitioner-firm.