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TMI Blog1991 (1) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... s taken up for ex parte hearing. Heard the learned State Representative. The following question was referred to the High Court, Calcutta, under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, by the West Bengal Commercial Taxes Tribunal, at the instance of the Commissioner of Commercial Taxes, West Bengal: "Whether on the facts and circumstances of the case, the Tribunal was corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any return for that period. It had produced audited balance sheet, profit and loss account and a statement showing sales of raw materials, stores and old machinery amounting to Rs. 4,82,490.37 for that year. Out of that sum of Rs. 4,82,490.37, the learned Commercial Tax Officer found that the dealer effected sales in West Bengal for Rs. 41,469.39 which was assessed to tax by the learned Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court, Calcutta, for decision. At the time of making the reference to High Court, the factum of closure of the business of the respondent in 1965 was not disputed. If the business be closed in 1965, the sales of raw materials, stores and old machinery in West Bengal, amounting to Rs. 41,469.39 cannot be stated to be sales in course of the business of the respondent. It is no doubt true that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ancillary to, or part of the business of, the respondent for which registration certificate was obtained by the respondent. The reference is accordingly to be answered in the affirmative. The reference is accordingly answered in the affirmative in favour of the assessee. The case is, thus, disposed of. We make no order as to costs. Reference answered in the affirmative. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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