9911796707
TMI Blog1991 (1) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the passing of that order of assessment an appeal was preferred before the learned Assistant Commissioner of Commercial Taxes, Calcutta South Circle on two-fold grounds, viz., (a) disallowance of claim of Rs. 92,428.93 as turnover of sales of coconut oil and (b) inclusion of Rs. 5,000 in the gross turnover on the ground of sales of empty containers. The appeal failed. A revisional application preferred before the West Bengal Commercial Taxes Tribunal also failed. As such, an application under article 226 of the Constitution was filed by the applicants in the High Court, Calcutta, against inclusion of these two amounts in the gross turnover. As regards disallowance of the claim of Rs. 92,428.93 as deduction from the gross turnover on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the coconut oil should be treated as hair-oil and as notified commodity under the Act of 1954. The contention of the learned State Representative, on the other hand, is that when even as per the case of the applicants the sale of oil by the applicants was not in packed containers, the oil sold by the applicants cannot be treated as hair-oil and as notified commodity. It, however, appears that the West Bengal Commercial Taxes Tribunal maintained the assessment made by the learned Commercial Tax Officer after observing that coconut oil sold by the applicants was used by the people in West Bengal primarily as hair-oil. A perusal of paragraph 8 of the judgment delivered by the West Bengal Commercial Taxes Tribunal goes to show that the Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Considering the facts of this case, we do not find anything to interfere with the assessment of Rs. 5,000 towards the estimated value of the sale proceeds of the empty containers. In the circumstances, the application is to be allowed in part. The application is allowed in part. Let the sum of Rs. 92,428.93 be deducted from the gross turnover for sales of coconut oil from August 1, 1975 till April 14, 1976. The order for inclusion of Rs. 5,000 in the gross turnover towards estimated sale proceeds of the empty containers is affirmed. The order of assessment is modified accordingly. The main application is accordingly disposed of. We make no order as to costs. Application partly allowed. - - TaxTMI - TMITax - CST, VAT & Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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