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TMI Blog1990 (2) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the Tribunal in the facts and circumstances of the case was justified in applying the nil rate on interState sales of motor spirit?" In this case a preliminary question has been raised as to whether this Court had jurisdiction to hear and dispose of this reference in view of the provisions of section 7(2) of the West Bengal Taxation Tribunal Act, 1987. By this Act the State Government had established a Tribunal in respect of matters relating to levy, assessment, collection and enforcement of any taxes under the specified State Acts in pursuance of article 323B of the Constitution of India. Section 7(2) of the said Act provides that all references which were pending before this Court, shall stand automatically transferred before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of appeal, review, revision and reference under the Bengal Finance (Sales Tax) Act, 1941, are applicable in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956. By the provisions of section 9(2) of the Central Sales Tax Act, 1956, the assessing authority under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers under the Central Sales Tax Act in accordance with the provisions of the Bengal Finance (Sales Tax) Act. They had under the general sales tax law of the State and the provisions relating to appeals, reviews, revisions, references, etc., were made applicable. As the intention of the Parliament is clear that in respect of Central sales tax the provisions of gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of levy and collection of Central sales tax. The machineries under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers in accordance with the provisions of Bengal Finance (Sales Tax) Act for the purpose of levy and collection of taxes under the Central Sales Tax Act and for that purpose all the provisions of appeals, reviews, revisions and references under the Bengal Finance (Sales Tax) Act, 1941, were applied and made applicable. It is not a simple case of legislation by incorporation. It is not a case where there was an authority independently for the Central Sales Tax Act, but the provisions of the Bengal Finance (Sales Tax) Act, 1941, were made applicable by means of legislation by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es relating to assessments and proceedings under the Bengal Finance (Sales Tax) Act, in that event, the court cannot decide and/or adjudicate any issues for the Central Sales Tax Act independently under the Bengal Finance (Sales Tax) Act. This has created a difficulty for which this question could not be adjudicated except by the authorities under the Bengal Act. In our view, in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956 and particularly in view of the fact that this is a reference under section 21 of the Bengal Finance (Sales Tax) Act, 1941, this Court had no jurisdiction to decide this reference which could be only decided by the Tribunal so constituted. As there was confusion in this matter, the matter ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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