Decided on August 05,1998

Mani Mohan Saha Appellant
Commercial Tax Officer Malda Charge Respondents


M.K. Kar Gupta, Technical Member - (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, in which the applicant has challenged the orders dated June 28, 1988, April 10, 1991 and November 21, 1996 passed by the Commercial Tax Officer, Malda Charge, the Assistant Commissioner, Commercial Taxes, Siliguri Circle and the West Bengal Commercial Taxes Appellate and Revisional Board, respectively. The applicant has prayed for an order quashing the three orders.
(2.) THE case of the applicants is that they, under the name and style of M. Saha and Co., carry on the business of selling mixture fertiliser. During the twelve months ending on the last day of Chaitra 1390 B.S. the said firm purchased fertilisers of different varieties which are required for the purpose of cultivation and then sold them in mixture form after mixing them in the required proportion. To adjust the proportion, the use of fillers like sand or stone powder often became necessary. A mixture fertiliser popularly known as N.P.K. was sold by the firm after mixing the constituent fertilisers nitrogen, phosphate and potash in the proportion of 8 : 8 : 8 manually by means of shovels. The mixture fertiliser was marketed under the brand name "M.S.C. 8 : 8 : 8". The Commercial Tax Officer, Malda, by his order dated June 28, 1988, levied tax for the assessment period of 12 months ending on the last day of Chaitra, 1390 B.S. on an estimated sale of Rs. 3 lakhs and imposed a token penalty of Rs. 50 only for alleged late filing of return for the preceding month. An appeal was preferred against the said assessment order. By his order dated April 10, 1991, the Assistant Commissioner, Commercial Taxes, Siliguri Circle was pleased to set aside the token penalty of Rs. 50. However, he held that the levy of tax on the sale of fertiliser mixture amounting to Rs. 3 lakhs was justified. He also remanded the case back to the Commercial Tax Officer regarding the exemption granted by the C.T.O. on other sales worth Rs. 10,95,361.75.
(3.) BEING aggrieved by this appellate order, the applicants moved the West Bengal Commercial Taxes Appellate and Revisional Board ; but the Board by its order dated November 21, 1996 refused to interfere with the order of the Assistant Commissioner, Commercial Taxes, Siliguri Circle. Being aggrieved by this order, the applicant has approached this Tribunal for quashing all the three orders passed by the respondents as indicated earlier.;

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