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TMI Blog2008 (7) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2007 at a price of Rs. 37,053.20. The consignment in question was being imported into West Bengal by Vehicle No. WB-23/7595. The vehicle was intercepted at Sonakania Check-post (in short, SKCP ) on February 4, 2007 and was detained by the authorities of SKCP for physical verification of the goods loaded therein. As stated in this application, the driver of the vehicle produced credit memo and consignment note on demand which showed that 180 bales of coconut fibre were being imported into West Bengal. However, even on going through the documents produced, the Assistant Sales Tax Officer, Sonakania Checkpost (in short, ASTO/SKCP ) seized the consignment on February 5, 2007 by holding that the vehicle was transporting coir fibre and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed January 22, 2008 confirmed the order dated June 4, 2007 of the ACCT/KPR. In this application filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has challenged the orders dated March 5, 2007, June 4, 2007 and January 22, 2008 of the STO/SKCP, ACCT/KPR and DCST/KPR. Shri S.D. Dokania, learned Advocate appearing on behalf of the applicant, submitted that all the proceedings right from detention of the consignment to seizure and consequential imposition of penalty were initiated under a misconception that the applicant was importing coir fibre and not coconut fibre though there is hardly any difference between the two. Even the revisional authorities failed to appreciate this fact. All the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xtracted manually or mechanically from coconut husk, the fibrous material covering the coconut . It was argued by the learned Advocate that the authorities concerned failed to appreciate the fact that the petitioner was importing coconut fibre and relied only on the entry made against item 23 of Part I of Schedule C to the VAT Act disregarding the entry made against item 8A of the Schedule A to the VAT Act which details a list of goods on sale of which no tax is payable. In the circumstances, learned Advocate prayed for setting aside all the orders challenged in this petition and also prayed for a direction on the respondent-authorities to refund Rs. 17, 615 which the petitioner had to pay for getting the goods released. Shri T.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 278 and 525). It can, therefore, be legitimately inferred that coir and coconut fibre are not two distinct commercial commodity but are two different names of the same item. The decision of the honourable apex court as relied upon by the learned State Representative does in no way help the respondent-authorities. On the contrary, it helps the petitioner. From the process of manufacturing as discussed in the said judgment, it appears that green husk is soaked in saltish sea water for days together and after decomposition, on being subjected to beating either by manual or mechanical process, fibre is produced in the process . It appears from the certificate issued by technical experts (Coir Board, under the Ministry of Agro and Rural I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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