9911796707
TMI Blog2002 (4) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rate of 4 per cent and for quashing the decision treating the said goods as a taxable item under Serial No. 249 of Part A to Schedule IV of the said Act attracting sales tax at the rate of 10 per cent as well as for quashing the orders dated May 25, 2001 of respondent No. 1, Commercial Tax Officer, Jorabagan Charge and his Memo No. 1590 dated June 28, 2001. 1.. The case of the petitioner is that the petitioner is a company incorporated under the Companies Act, 1956 and the said company deals in various items of goods by importing the same into West Bengal from different other States. The petitioner is registered both under the West Bengal Sales Tax Act, 1994, and the Central Sales Tax Act, 1956. There was no dispute when the sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is fit for human consumption as like all other cereals. The petitioner also contends that the decision of the respondent No. 1 to the effect that the sale of husk of isabgul attracts sales tax at the rate of 10 per cent under item at Serial No. 249 of Schedule IV, Part A is arbitrary and not according to law and that at the worst, the sale of isabgul may attract tax at the rate of 4 per cent falling under item at serial No. 24 of Schedule IV, Part A. Hence, the application praying for the aforesaid relief has been filed. 2.. The respondents contest the case by filing affidavit-inopposition. Their case is that the returns filed earlier by the petitioner were all incorrect returns and due tax not having been paid those are no returns at all. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion that generated the present dispute calls for an answer to the question as to what should be the rate of tax applicable to the sale of husk of isabgul. In other words whether husk of isabgul is to be treated as husk of cereals attracting tax-free sale being under entry at serial No. 14(b)(ii) of Schedule I or whether it is an entry falling under serial No. 249 of Schedule IV, Part A, attracting tax at the rate of 10 per cent or if it is medicine or drug falling under item at serial No. 24 of Schedule IV, Part A attracting tax at the rate of 4 per cent. 5.. We have perused the impugned order dated May 25, 2001 passed by respondent No. 1, Commercial Tax Officer, Jorabagan Charge. It is a 10 page order from page No. 27 to page No. 36 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not cereal. 6.. Learned Advocate for the petitioner seeks to challenge finding of the respondent No. 1 based on above scientific analysis by saying that its seeds are processed through series of grinding mills to separate the husk and that husk is fit for human consumption and that as such isabgul should be considered cereal falling under item 14(b)(ii) of Schedule I. We are not very much impressed on the said submission. Discussions covering scientific criteria and dictionary meanings as detailed by the respondent No. 1 in support of the decision that isabgul is not any form of cereal-far outweigh-the single minor trait of similarity between the two as focussed to establish the contrary view. As regards the common parlance test, we cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered. The petitioner before us also has raised the said point quite obviously and claimed that the item falls under serial specifying drugs and medicines attracting lower rate of tax. But we see the said point remains unanswered by the Assessing Authority in the order impugned. We are of opinion that the issue whether husk of isabgul is drug or medicine or bulk drug not considered by Respondent No. 1 deserves consideration on merit and the order impugned should be set aside to enable the respondent No. 1 to do that. 8.. We therefore hold that the husk of isabgul is not cereal but the impugned order is set aside and the matter be remanded back to the respondent No. 1 who is to decide afresh according to law the issue as above, that is, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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