9911796707
TMI Blog1995 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ther as identical questions are involved. After hearing Dr. D. Pal, learned counsel for the applicants and Mr. J.K. Goswami, learned State Representative appearing for respondents, we are of the opinion that these two main applications are capable of being finally disposed of. The same applicants have approached this Tribunal over the same proceedings thrice. At first, their applications were registered as RN-99 of 1994 and RN-101 of 1994. After those applications were disposed of, the applicants again approached this Tribunal on the applications in RN-186 of 1994 and RN187 of 1994. Now the main grievance is that the direction in RN-186 of 1994 and RN-187 of 1994 has not been properly complied with by the respondents and there are some mixi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... latter report or a gist thereof was never disclosed to the applicants. For the first time, applicants came to know of such a report from the impugned orders. In course of arguments it has been submitted before us that after the impugned orders dated January 4, 1995 were passed, a copy of the report from Bombay was made over to the applicants. As regards only two examples given on December 7, 1994, namely, the transactions with Amar Bag and N.K. Sukla, Mr. J.K. Goswami, learned State Representative, has submitted that a long list of transactions was supplied also on the same date to the applicants. It appears that one list contained 350 transactions and some annexures thereof contained many others. Mrs. Chandrima Bhattacharjee, learned advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in view of section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941. According to him, there is the necessity to determine the gross turnover including the turnover of inter-State sales and thereafter to deduct such inter-State sales under section 5(2)(a)(v). Dr. Pal, however, thinks that this need not be done at this stage and may be done at a subsequent stage, if ultimately there is any need for fresh assessment. Moreover, Dr. Pal says that there are separate proceedings for reopening of deemed assessment under the Central Sales Tax Act, 1956, for which separate applications were moved before the High Court and directions were passed by that court. After hearing both sides on this point, we are of the opinion that at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Commercial Taxes, Burrabazar Circle under section 11E(2) of the 1941 Act regarding reopening of deemed assessment for the periods of 4 quarters ending March 31, 1991 and March 31, 1992 respectively are set aside. Consequential notices in form VI for fresh assessment issued by the appropriate Commercial Tax Officer are also set aside. We have noted the fact that a long list of transactions and a copy of the report received from the Deputy Commissioner of Sales Tax, Bombay, have been supplied to the applicants by now. If the Deputy Commissioner wants to rely on any other material of any kind, he must supply that to the applicants and then fix a date for hearing of the impugned notices dated April 20, 1994. Thereafter he will dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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