9911796707
TMI Blog2009 (5) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... anjan Roy, is a registered dealer under the West Bengal Value Added Tax Act, 2003 and deals in timber. The petitioner purchases timber from the West Bengal Forest Development Corporation Ltd. (in short, the WBFDC Ltd. ), a State Government undertaking under the Forest Department. Assessment for four quarters ending on March 31, 2006 was completed ex parte by the Commercial Tax Officer, Jalpaiguri Charge (in short, the CTO, JP ), respondent No. 1 on September 15, 2008 and no credit of input tax was allowed. Being aggrieved the petitioner filed appeal petition. The Deputy Commissioner, Commercial Taxes, Jalpaiguri Circle (in short, the DCCT, JP ), respondent No. 2, also did not allow input-tax credit in view of rule 19(8) of the West Benga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard the rival contentions of both the parties. Respondent No. 2, the DCCT, JP Circle, rejected the claim for input-tax credit on two grounds. Firstly, the petitioner has failed to produce tax invoice and secondly, the petitioner did not pay the purchase price by account payee cheque or account payee draft as per provision prescribed under rule 19(8) of the West Bengal VAT Rules, 2005. Section 22 of the West Bengal VAT Act, 2003, provides provisions for input-tax credit. The relevant rules are 19 to 23, 87 and 91(7) of the West Bengal VAT Rules, 2005. Under sub-section (5)(a) of section 22 of the VAT Act, 2003, a registered dealer is eligible for input-tax credit only when he receives original tax invoice and rule 91(7) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned transaction is a genuine sale by the selling dealer. Some of these informations are very material for establishment of the identity of the selling dealer and the purchasing dealer. Some informations are ancillary informations for facilitating any enquiry, if necessary. For example, if names of the selling and purchasing dealers and their sales tax registration numbers are disclosed, it is easily possible to find out the dealers' address or telephone number, if any. All the informations may not be available also. For example, a particular selling dealer may not have e-mail address or fax numbers. Rule 91(7) has prescribed a format for the sake of administrative convenience and absence of one or some ancillary informations cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought for under rule 91(7) of the WB VAT Rules, 2005. Admittedly, no such verification was done by respondent No. 2. The next point of dispute is payment by cash. The relevant rule 19(8) states that: Rule 19(8). A registered dealer who intends to claim input-tax credit or input-tax rebate, shall make payment by account payee cheque or account payee draft only to the seller, where such payment exceeds rupees twenty thousand in a day: Provided that this provision shall not apply to such purchasing registered dealer who proves that banking facility is not available at his place. The learned Advocate of the petitioner has elaborated the procedure of purchase from the WBFDC Ltd. The learned Advocate has argued that the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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