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TMI Blog1995 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... opadhyay learned State Representative. 2.. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 and is a substitute for one under article 226/227 of the Constitution of India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subjectmatter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Commissioner dismissed the appeals upholding the assessments. The short case of the applicant is that levy of tax at such discriminatory rates is in contravention of articles 301, 304(a), 19(1)(g) and 14 of the Constitution of India. 4.. An affidavit-in-opposition was filed by respondents, saying that fixing of such different rates of tax for TV sets imported from outside and TV sets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and difference in sales tax rates relating to imported TV sets vis-a-vis TV sets manufactured in West Bengal were abolished. Mr. M.C. Mukhopadhyay, learned State Representative, appearing for respondents submits that the decisions of the Supreme Court in the case of Weston Electroniks [1988] 70 STC 52 and [1988] 70 STC 57 should be followed. 6.. In AIR 1983 SC 656 (Lakshman v. State of Madhya Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that the impugned Notification No. 1022, which is wrongly described in the main application as Notification No. 1012, dated March 29, 1984, is unconstitutional and violative of articles 301, 303(1) and 304(a) of the Constitution of India and consequently the notification is also violative of article 19(1)(g) of the Constitution. Therefore, assessments at the rate of 15 per cent sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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