- (1.) We have heard Mr. Chakraborty so also Smt. Seba Roy at length. This application is taken out against the judgment and order dated 28th April, 2010, whereby and whereunder the learned Tribunal has refused to accept the contention of the petitioner that the goods it deals with are not to be classified to attract levy of VAT at 12.5 per cent. It was the contention of the petitioner before us that the nature of the goods it deal with are diesel smoke meter and gas analyzer. Hence, the same should be classified under serial No. 54B(xxviii) being the residuary clause in Schedule C of the West Bengal Value Added Tax Act (hereinafter referred to as, "the Act").
(2.) This issue was pending for quite some time. It appears that all the time the assessing officer was of the view that the goods dealt with by the petitioner attracts a levy of tax at 12.5 per cent. Time and again, the petitioner approached the revisional authority or the appellate authority, who have not decided the issue finally. Therefore, each and every assessment year, the petitioner had hither to been facing problem on the question of correct classification vis-a-vis the goods dealt with by it. Ultimately, the petitioner without approaching the revisional authority or the appellate authority, challenged the decision of the assessing officer for the assessment year 2007-08 before the learned Tribunal RN-823 of 2009 dated April, 28, 2010. in order to get a conclusive decision on the issue.
(3.) After hearing the learned counsels for the parties at length and going through the records and also the admitted documents, which were not part of the records, produced by Smt. Seba Roy, it appears to us that both the assessing officer as well as the learned Tribunal have proceeded on the basis that the petitioner has been dealing with diesel smoke meter and gas analyzer (a pollution control equipment).;