9911796707
TMI Blog2010 (7) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, M/s. Antarctica Ltd., a company registered under the Companies Act, 1956, having its registered office at 1A, Vidyasagar Street, Kolkata 700 009, has assailed the order dated July 9, 2010 passed by the Joint Commissioner of Sales Tax, Manicktala Charge, in rejecting the application for way-bill under rule 110 of the West Bengal Value Added Tax Rules, 2005. Mr. B.P. Chakraborti, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal was pleased to direct respondent No. 1 to issue 11 (eleven) way-bills by April 23, 2010. Thereafter, on June 28, 2010 the petitioner approached respondent No. 1 to submit application for way-bills, but could not submit the same and then it sent the application by speed post on July 1, 2010. The contention of the learned advocate is that the petitioner filed up-to-date returns and no tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emo No. 523 dated May 10, 2010) wherein it is clearly stated that the petitioner failed to produce (1) production register of domestic unit, (2) Sales and purchase registers, (3) goods movement challans-both in and out, (4) stock register for inspection. As such, until the petitioner satisfy the claim of (1) non-taxable sales, (2) produces the production register for domestic units and SEZ and (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rule 110 as referred above does not prescribe such restrictions while issuing way-bills to a registered dealer. As such, the grounds taken by respondent No. 1 in rejecting the application for way-bills are extraneous and hence, not valid in the eye of law and is therefore, liable to be set aside and accordingly it is set aside. But at the same time, respondent No. 1, as a revenue officer though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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