9911796707
TMI Blog1997 (5) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal Act, 1987 in the nature of applications under article 226/227 of the Constitution of India. The dispute is whether the goods known as taraibati are bamboos or articles made of bamboos as per entry No. 1 of Schedule I to the West Bengal Sales Tax Act, 1994. If these are bamboos then they are taxable and notified goods. If these are mere articles of bamboo, then they are tax-free goods unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submits that in common parlance these goods are never known as bamboos. 5.. Mr. J.K. Goswami, learned State Representative appearing for respondents submits that the goods are "Taraibati". But the term means bamboos grown in Tarai region. He does not accept the proposition that these are articles made of bamboos. 6.. Mr. Sumit Kr. Chakraborty, learned advocate for the applicants refers to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d January 22, 1997 are all quashed. Respondent No. 2, Commercial Tax Officer, Baxirhat More Check-Post is directed to refund the amounts realised from the applicants as penalties at Rs. 1,800 from each of them, within a period of four weeks from now. 9.. Thus the two applications in RN-65 of 1997 and RN-66 of 1997 are finally disposed of without any order for costs. Applications allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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