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TMI Blog1998 (9) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the matter it is held that a small-scale industrial unit was not entitled to exemption from payment of turnover tax during the period of the validity of the eligibility certificate by virtue of notification issued under section 4-AA of the Act. - Civil Appeal No. 2056 of 1996 - - - Dated:- 22-9-1998 - BHARUCHA S.P., WADHWA D.P. AND SYED SHAH MOHAMMED QUADRI JJ. B. Sen, Senior Advocate (D.K. Sinha, J.R. Das and Ms. Manju Sinha, Advocates, with him), for the respondents. Bhaskar Gupta, Senior Advocate (Ms. Radha Rangaswamy, Ms. Renuka Sharma and Ms. Mridula Ray Bhardwaj, Advocates, with him), for the appellants. -------------------------------------------------- The judgment of the Court was delivered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Tribunal. By its order dated June 25, 1993, the Full Bench of the Tribunal dismissed the appeal. From the said order of the Tribunal, this appeal is filed by special leave. 3.. Mr. Bhaskar Gupta, the learned Senior Counsel appearing for the appellants, has contended that section 4 is the only charging section under which the liability assumes two forms-one by way of tax at the rate prescribed under section 4(3) and the other by way of additional tax at the rate prescribed under section 4-AAA-and that the only difference between the two is while the burden of tax under section 4 can be passed on to the purchaser, the burden of additional tax under section 4-AAA cannot be so passed on, therefore, it would be anomalous to think that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in clause (a), whose aggregate of the gross turnover under this Act and the gross turnover under the Bengal Finance (Sales Tax), Act, 1941 (Ben. Act VI of 1941), during any year ending on or after the 1st day of June, 1987, exceeds rupees twenty-five lakhs shall, in addition to the tax payable by him under section 4, be liable to pay from the first day of the year immediately following such year a turnover tax at the rate specified in sub-section (3) of such part of his turnover as specified in sub- section (2); (c) every dealer who has become liable to pay the turnover tax under clause (a) or clause (b) shall continue to be so liable until the expiry of three consecutive years during each of which the aggregate of his gross turnover u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, be liable to pay from the first day of the year immediately following such year the turnover tax at the rate specified in sub-section (3) of such part of his turnover as specified in sub-section (2). 5. A perusal of the provisions, extracted above, which are clear and unambiguous, shows that the Legislature itself has referred to two forms of impost under the Act differently. In section 4, it is referred to as a tax , whereas in section 4-AAA it is referred to as a turnover tax . The difference in nomenclature is consistently maintained in the said sections as well as other sections of the Act. Now it will be apt to refer to section 4-AA, as it stood at the relevant time, which read thus: 4-AA. Exemption from payment of tax.- No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial unit for five years, if the said industrial unit is situated within the area of the Calcutta Metropolitan District as described in the Schedule to the Calcutta Metropolitan Planning Area (Use and Development of Land) Control Act, 1965, or for seven years if it is situated elsewhere in West Bengal, years from the date of commencement of his first sale subject to the conditions noted below: [Conditions are omitted]. 7. From a perusal of the notification, it is evident that the expression used here is, the Governor is pleased to direct that no tax shall be payable by a dealer under the said Act which obviously refers to the tax under section 4 but not to turnover tax imposed under section 4-AAA. In this view of the matter, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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