9911796707
TMI Blog2010 (9) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... r registered under both the Central and State Acts. The petitioner manufactures ID fans, heat exchanger, blower, FD fan, etc., which are used by engineering and other industries. The petitioner was served with a notice in form 20 under the West Bengal Value Added Tax Rules, 2005 ("the VAT Rules") dated April 16, 2008 issued by the Sales Tax Officer, Bhawanipore Charge (respondent No. 2) and thereby asking the petitioner to deposit a sum of ₹ 4,95,098 for the quarter ending December 31, 2007 as short-payment of tax. Being aggrieved, the petitioner preferred a revision being No. R-06/BH/08-09 before the Joint Commissioner of Commercial Taxes (South Circle), West Bengal (respondent No. 1) on August 14, 2008, urging that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r applying mechanical power. It is further contended and submitted that machinery means a number of machines which are entities to act upon by applying external energy for example gravitational energy, wind power energy and other types of energies to perform some useful works on the system for which the same are installed. It is the further submission of Mrs. Bhattacharjee that from the various sales bills, orders and literatures of the subjected goods of the petitioner it will appear that the same are nothing but plant and machinery used for engineering and other industries for the aforesaid purposes and therefore squarely comes under the ambit of Sl. No. 54B of Schedule C, Part I of the Act and taxable at the rate of four per cent and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the said order the submission of the appellant in respect of Cyclone Separator and Multi Pronged Dust Collector was however found not sufficient to conclude that those two machineries also come under the purview of item No. 54B of Schedule C, Part I of the Act and to form an integral part of plant and machineries lie the aforesaid other goods and hence should be taxed as per Schedule CA goods of the VAT Act and accordingly the assessment order passed on June 15, 2009 for the period 2006-07 was confirmed on these two goods. Mrs. Bhattacharjee accordingly prays for setting aside and/or modification of the impugned order and the demand notice relating to the period third quarter ending December 31, 2007. Mr. B. Majumdar, learned State Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able at the rate of four per cent which was not disputed before by notice and the relevant returns for third quarter ending on December 31, 2009 was also filed accordingly but the impugned notice has been issued for the first time. It appears from the record that the petitioner has been registered under the VAT Act, 2003 in the year 2005 but there is nothing on record to show that the petitioner filed returns or not for the period 2005-06 in the aforesaid manner, i.e., claiming the manufactured goods as plant and machinery and exigible to tax at the rate of four per cent. There is also no document on record and nothing has also been filed for the respondents to show that the assessment of the returns of the period 2005-06, if so filed, was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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