DHARAMPAL SATYAPAL LIMITED1 Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, BELIAGHATA, KOLKATA AND OTHERS
LAWS(ST)-2010-1-2
SALES TAX TRIBUNAL
Decided on January 15,2010

Dharampal Satyapal Limited1 Appellant
VERSUS
Additional Commissioner Of Commercial Taxes, Beliaghata, Kolkata And Others Respondents

JUDGEMENT

DIPAK CHAKRABORTI - (1.) IN this application filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant, M/s. Dharampal Satyapal Limited of 144/145A, J. N. Mukherjee Road, Ghusuri, Howrah 711 107, has challenged the orders dated June 5, 2006, December 12, 2006 and January 7, 2008 of the Assistant Commissioner of Commercial Taxes, Corporate Division (in short, "assessing authority"), Deputy Commissioner of Commercial Taxes, Corporate Division (in short, "Appellate Authority") and the Additional Commissioner of Commercial Taxes, West Bengal (in short, "revisional authority") respectively in relation to the assessment period four quarters ending on March 31, 2004. All these orders were passed under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act").
(2.) Only dispute raised in this petition is whether the item being sold by the applicant under the brand name "Double Mazza" (in short, "dispute item") is a taxable item or not. The disputed item is sold in a pouch having two parts - -one containing "tobacco" and the other "pan masala". According to the petitioner, it is an item falling under entry against serial No. 82 of Schedule I to the 1994 Act.
(3.) DURING the course of assessment for the period in question, the assessing authority observed as below: The item 'double mazza' consists of two commodities - -one is "zarda", a Schedule I goods and the other is 'pan masala', a Schedule IV goods poured in a single pouch marking two parts separately but the customer has no option to buy it either as 'zarda' or 'pan masala' but the whole at a time and as an officer, I have no scope to calculate the tax on 'pan masala' and exempt the 'zarda'. Hence, I consider the item 'double mazza' as a taxable item under Schedule IV. So I disallow the sale of 'double mazza' of Rs. 47,62,500 as a claim of Schedule I goods.;


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