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TMI Blog2016 (12) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of the materials made available with the revisional authority. At no stage, the petitioner brought to the notice of any of the adjudicating authority up to the revisional authority that, the item is governed by sl. No. 169. At this stage, therefore, I am not in a position to permit the petitioner to argue that, the case of the petitioner is governed by sl. No. 169 and not otherwise. That apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. JUDGEMENT The petitioner assails a revisional order dated July 30, 2012 passed by the Fast Track Revisional Authority under the West Bengal Value Added Tax Act, 2003. Learned Advocate for the petitioner submits that, the petitioner is engaged in the business of manufacture of Wooden Cable Drums which are used as Container for packing Cables and Wires. He submits referring to sl. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r sl. No. 169 was never agitated before any forai of the adjudicating authority up to the revisional stage. Since this fact and this contention was not brought to the notice of the adjudicating authority at any stage, the petitioner should not be allowed to run such a case in the present writ petition. He submits referring to sl. No. 169 that Wooden Crate or a Box or Tea Chest are described therei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d such item under the residuary clause. The contention of the petitioner is that it comes within sl. No. 169 and, therefore, taxable at a rate different to that levied by the authority. Before the revisional authority, the petitioner did not contend that, the item come under sl. No. 169. The revisional authority has referred to the respective submissions of the parties and has found that, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to argue that, the case of the petitioner is governed by sl. No. 169 and not otherwise. That apart on consideration of serial 169 I accept the contention made on behalf of the respondents that a Wooden Cable Drum cannot come within the description of a Wooden Crate or Box or Tea Chest as enumerated in serial No. 169. A drum cannot be said to be crate or a box or a chest. A wooden drum is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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