(1.)
(2.) THE petitioner, Jindal (India) Limited, is a company falling within the meaning of the Companies Act, 1956 having its registered office at 2/1, Ahmed Mamuji Street, Liluah, Howrah 711 204. The petitioner is a manufacturer of cold rolled iron and steel sheets along with other items. It was initially registered under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act") and Central Sales Tax Act, 1956 (in short, "the CST Act"). Presently, the petitioner is registered under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act").
(3.) MOREOVER , it moved the State Government to resolve the dispute. According to the petitioner, section 22 of the 1994 Act was amended by the Legislature by West Bengal Act VI and Act XV of 2004 in terms of notification No. 168 FT dated February 1, 2006. The amendment was given effect from April 1, 1997. It has been submitted in this petition that after issue of the notification the petitioner was directed by the respondent to pay the amount of tax on sales of cold rolled sheets after setting off of the amount the petitioner paid at the time of purchase of hot rolled sheets/ strips out of which the cold rolled sheets had been manufactured and sold.