9911796707
TMI Blog2003 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... 7). The applicant in this case, M/s. Shree Behariji Glassware Agencies is a partnership firm, having its place of business at No. 24, Old China Bazar Street, Kolkata. He had been carrying on business of re-selling crockery made of stoneware importing them from outside the State of West Bengal for sale within West Bengal. He is a registered dealer both in terms of the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954 and also under the Central Sales Tax Act, 1956. The petitioner admits that he has been paying sales tax at 7 per cent but by an order dated October 28, 1991 the Commercial Tax Officer, Radhabazar Charge (respondent No. 1) levied tax at 15 per cent and thereby imposed an additional burden of Rs. 1,13,06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 days' notice and has to be provided with a fresh demand notice according to law and gave liberty to the assessing officer to issue a fresh demand notice according to law. In the succeeding year, viz., 12 M.E.K.B. 14th 2045 S.Y. also the petitioner was assessed at 15 per cent and he preferred an appeal citing the case of M/s. Punjab Glass Depot, wherein the Board had held by an order dated February 18, 2000 that stoneware crockeries should be taxed at 7 per cent from April 1, 1979 to March 1, 1989, but according to the petitioner his prayer was not heeded by the Board. The petitioner accordingly prays before this Tribunal for a declaration that crockery made of stoneware was taxable at 7 per cent during the period 12 M.E.K.B. 14th 204 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: "Sl. No. 10, crockery, as specified in Notification No. 3945-F.T. dated August 26, 1977, -- Rate of tax (i) when manufactured from porcelain, glazed earthenware other than stoneware or glass; 13% (ii) when manufactured from stoneware; 7%" This was followed by a Notification No. 1022-F.T. dated March 29, 1984 which amended the entry at serial No. 10, as follows: "10. Crockery as specified in Notification No. 3945-F.T. dated August 26, 1977" -- The rate of tax would be 15 per cent with effect from April 1, 1984." This notification of 1984 remained in force till 1989 when it was replaced by Notification No. 1009-F.T. dated March 31, 1989 which laid down that "with effect from 1st day of April, 1989 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned advocate for the petitioner concedes during argument that even during this period between 1984 and 1989 the stoneware crockery were liable to tax under Bengal (Finance) Sales Tax Act, 1941. In ground II, page 10 of his affidavit the petitioner writes: "Therefore from the conjoint reading of both the Notifications Nos. 3945-F.T. dated August 26, 1977 and 1206-F.T. dated March 26, 1979 it is evident that crockery made of stoneware was an item notified under the 1941 Act until the same has been brought and notified under the 1954 Act by Notification No. 1206-F.T. dated March 26, 1979." When the court asked the learned advocate for the petitioner about the rate of tax under the 1941 Act which stoneware crockery was liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reopening the issue of refund any further. However, on closer scrutiny it transpires that there is no need to invoke the principles of equity in this case since the whole confusion arises from a misconception of the implications of Notification No. 3945-F.T. dated August 26, 1977 which reads as follows: "crockery manufactured from porcelain, glazed earthenware or glass in as factory defined in the Factories Act, 1948;" by a separate Notification No. 3946 dated August 26, 1977 these crockery items were to be taxed at 12 per cent under 1954 Act. This Notification No. 3945 transferred several items from the purview of the Bengal Finance (Sales Tax) Act, 1941, to the West Bengal Sales Tax Act, 1954 w.e.f. 1st September, 1977. A care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d March 29, 1984 for stoneware crockery. Since the assessment period of the petitioner falls in 1987 and 1988 clearly the notification applicable is No. 1022-F.T. dated March 29, 1984 whereby levying rate of 15 per cent sales tax under the 1954 Act is justified. Therefore, there is no reason to hold that the Act of 1954 was not applicable at the relevant point of time on crockery made of stoneware, nor that the rate should be 7 per cent and not 15 per cent. The order of the appellate authority and the order of the West Bengal Commercial Taxes and Appellate Revisional Board are, therefore, upheld. However, the Board itself had held that on the question of fact about allowing 30 days' time for issuing the demand notice, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
