BOC INDIA LTD. Vs. COMMISSIONER OF COMML. TAXES AND ANOTHER
SUPREME COURT OF INDIA
BOC INDIA LTD.
Commissioner Of Comml. Taxes And Another
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(1.) Heard Mr. Dhruv Mehta, learned senior counsel appearing for the appellant and Mr. Soumik Ghosal, learned counsel appearing for the respondents.
(2.) This appeal is directed against the judgment and order dated 19th January, 2009 in WPTT No.55 of 2008. The High Court dismissed the writ petition preferred by the appellant and affirmed the order of the West Bengal Taxation Tribunal which had disallowed the appellant's claim that certain charges which it had received from the Indian Iron and Steel Company Limited (IISCO) at Burnpur on account of supply of industrial gases through pipeline be treated as facility charges and be kept out of sale price for the purpose of Bengal Finance (Sales Tax) Act, 1941 (for short "the 1941 Act").
(3.) The High Court has extracted the definition of "sale price" in the relevant Act and has thereafter relied upon a judgment of this Court in Black Diamond Beverages and Another v. Commercial Tax Officer, Central Section, Assessment Wing, Calcutta and Others [(1998) 1 SCC 458].;
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