9911796707
TMI Blog1997 (12) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... rn for the period from April 1, 1994 to March 31, 1996 the applicant paid tax of Rs. 5,58,116 under the said two Acts. The applicant then in accordance with paragraph 4 of the Scheme filed petition in form I for refund of 90 per cent of the sales tax paid on the ground that the firm being a manufacturer of a drug, viz., phenyle, was entitled to assistance under the Scheme. But the Assistant Commissioner of Commercial Taxes (respondent No. 3) rejected the prayer on the ground that the phenyle was not a drug and communicated his finding to the firm by a letter. The applicant claims that the phenyle is a drug within the meaning of entry 3(i) of Schedule A to the Scheme and hence the respondent was wrong in refusing to entertain the prayer. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has jurisdiction to entertain the instant application. 3.. The paragraphs of the Scheme as are material for our purpose are reproduced below: "3. Entitlement to the industrial promotion assistance.-Where a registered dealer manufactures in his unit goods specified in Schedule A or manufactures in his SSI unit goods specified in Schedule B and sells such goods in the State--intra-State or in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956), from any place in the State, such dealer shall be entitled to a payment of a sum equal to 90 percentum of the amount of sales tax paid by him for any quarter under the Sales Tax Act, in respect of sales of such goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the amount of industrial promotion assistance sanctioned under sub-paragraph (ii) for any quarter with the amount of tax payable by him in respect of any other quarter subsequent to the quarter for which such industrial promotion assistance is sanctioned, the cheque referred to in subparagraph (iii) shall be drawn in favour of the 'Commissioner of Commercial Taxes, West Bengal' A/c............. (The name of the registered dealer) and sent to the Commissioner of Commercial Taxes under intimation to the dealer and separate cheques shall be issued for assistance in relation to tax paid under different Acts." 4.. We shall take up the preliminary issue relating to jurisdiction of the Tribunal entertaining the application. We shall examine t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enumerated in Schedules to the scheme) in the State are eligible for the assistance under the Scheme, in view of the position that the said industries have been passing through an acute financial crisis. Only for fixing the quantum of assistance, the amount of 90 per cent of the sales tax actually paid has been made the index. The sales tax paid serves only as index and has no further relevance to the Scheme. Therefore, reference to the amount of sales tax paid does not make the assistance a refund of sales tax or exemption therefrom. Be it mentioned that the so-called "adjustment" of assistance under para 5(iv) of the scheme, is in reality payment of the tax by the Government, on behalf of the dealer, by issuing the cheque in the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for granting an assistance under the scheme, viz., the information regarding the quantum of sales tax actually paid by the applicant and as to whether according to the official records, available with the sales tax authorities, the applicant is a manufacturer conforming to the norms prescribed under the scheme. Only for the collection of such information and for no other purpose, a certificate from the Commissioner is necessary. For the purpose of the scheme the role of the Commissioner is that of an information bank. 8.. Thus, on a true analysis of the legal position we conclude that the role of the Commissioner in sending the certificate does not form any part of his duty under any taxing statute. Nor does the source of fund out of whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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