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TMI Blog2006 (7) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... n April 1, 2002 in the appeal case No. A-124/ BE/2001-02 upholding the levy of purchase tax on TSPP of Rs. 18,08,23,778 and on Rs. 5,24,36,421. The fact as stated in the petition in short is this. The petitioner's request for deduction under section 20(3)(b) of the West Bengal Sales Tax Act, 1994 for the sale on export under agreement and/or arrangement to foreign buyer of industrial leather gloves with different names namely (i) driving gloves, (ii) canadian gloves and (iii) welding gloves of different brand names like cow grain canadian and chrome canadian and the assessing officer levied purchase tax both under clauses (a) and (a) of the section 13(1) of the West Bengal Sales Tax Act, 1994. On appeal the order of levy of purchase tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler. The only point for consideration is whether the petitioner discharged his burden under section 13(2) of the West Bengal Sales Tax Act, 1994. Decision: The undisputed copies of the assessment orders for the fourth quarter ended on March 31, 1998 as well as on March 31, 2001 evidence grant of exemption under section 20(3)(b) of the Act but this only cannot justify deduction for the assessment period under examination. The claim of the petitioner for exemption under section 20(3)(b) was rejected by the assessing officer with observation, the claim of the dealer cannot be accepted as the dealer failed to establish that the same goods which were purchased were exported as in the bills of purchase the item is different than what is fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer the appellate authority observed, purchase orders placed on the local suppliers which were produced at this stage, did not at all go to prove that the purchases were for the purpose of export out of the territory of India, I do not think that the purchase orders, as placed by the petitioner under the local suppliers, the invoices and bills should have disclosed the purpose of purchase . The assessing officer disbelieved the orders for purchase due to discrepancies as pointed out and also the purchase from Lokenath Enterprise on the ground that on inspection by the Inspector, the business institution had not been traced out. I am of opinion that the discrepancies in the order of purchase are immaterial if the purchases were actual. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced by the petitioner . The clause (a) of section 13(1) provides, every dealer, who is liable to pay tax under sub-section (3) of section 27 and who is registered, shall, in addition to the tax payable under any other provisions of this Act, be also liable to pay tax under this Act on all his purchases from a dealer, who is not registered, of goods, other than gold, rice, wheat, raw jute, dry chilli produced in West Bengal, silk fabric made or manufactured in West Bengal, intended for direct use in the manufacture in West Bengal of goods for sale by him, and of containers and other materials for the packing of goods so purchased or manufactured . Section 20(2) of the West Bengal Sales Tax Act, 1994 provides that the tax payable by dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner annexed a letter dated December 4, 2003 issued by the Council for Leather Export which shows that the cowgrain canadian and chrome canadian are the same types of leather and gloves and are under the category of industrial leather handgloves. On consideration of the materials in record and submission of the learned Senior Advocate for the petitioner Mrs. Chandrima Bhattacharya and learned State Representative Mr. P. Mondal, I understand that the petitioner might not have produced the necessary documents of his own and could not get the opportunity to explain the same to the authorities below which are both fact and law finding authority and as such the impugned order of the revisional authority should be set aside for renderi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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