SESA INTERNATIONAL LTD. Vs. DEPUTY COMMISSIONER OF SALES TAX, PARK STREET CHARGE AND OTHERS
SALES TAX TRIBUNAL
Sesa International Ltd.
Deputy Commissioner Of Sales Tax, Park Street Charge And Others
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SABYASACHI ROY, J. -
(1.) IN this application filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner, M/s. Sesa International limited has assailed the order dated January 11, 2011 passed by the Deputy Commissioner of Sales Tax, Park Street Charge, rejecting the petitioner's application for issuance of declaration in form 12A. During 2008 -09, the petitioner purchased various categories of iron and steel from various dealers. The goods so purchased having been exported out of India, the petitioner is required to issue declaration form 12A to those selling dealers in view of their sales being deemed sales in the course of export as contemplated under section 5(3) of the Central Act. A statement showing such purchases in 2008 -09 from seven dealers totalling Rs. 41,66,57,054 has been annexed to the application.
(2.) Accordingly on May 18, 2010, the petitioner made application for issuance of requisite number of forms in 12A to the Deputy Commissioner of Sales Tax, Park Street Charge, (hereinafter referred to as the assessing authority) in the manner prescribed under rule 30G of the VAT Rules. As alleged in the petition, inspite of production of all documents and papers as and when requisitioned by the assessing authority, the petitioner's application for declaration form was kept pending. It was only on January 11, 2011, the assessing authority passed an order rejecting the petitioner's application for issuance of form in 12A. In this application the petitioner has challenged the rejection order dated January 11, 2011 passed by the assessing authority allegedly on irrelevant, pervasive and extraneous reasons without following statutory rules and principles of natural justice.
(3.) AT the outset Mr. J.A. Khan, learned advocate appearing on behalf of the petitioner, mentions of the well -settled legal position that an application for issuance of declaration form is not an occasion for causing any in -depth enquiry. Inspite of this the petitioner has been asked to produce all sorts of documents and papers far beyond the scope of rules governing the issue of such declaration form. In support of the application for declaration in form 12A the petitioner has furnished all documents/informations pertaining to the transactions involved.;
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