- (1.) In the writ petition, the petitioner - a Company registered under the Companies Act, 1956, the West Bengal Sales Tax Act, 1994 and the Central Sales Tax Act, 1956 (for short the 'Central Act') - has challenged the order dated 12th October, 2009 passed in Revision Case No. 1548 of 2007-08 by the Additional Commissioner, Commercial Taxes, West Bengal, the respondent No. 1 on the ground that the said respondent should have accepted the certificate issued on a letter head of the selling dealer in respect of purchases made in the period under consideration. Submission has been made that since the transactions are not in dispute, appropriate relief under section 8(5) of the Central Act should have been granted. It is submitted that prior to 1st June, 2002, when the notification came into effect, the claim of the petitioner was allowed by the authority concerned. Therefore, the conditions in the said notification may be waived for the other purchases.
(2.) I find that the respondent No. 1 while passing the order had rejected the claim of the petitioner on the ground that the notification bearing No. 2373-F.T., dated 2nd August. 2002 does not allow exemption on the basis of a single certificate on a letter head issued by the selling dealer in respect of all purchases in the period under consideration.
(3.) I find that the State Government had issued the notification on 2nd August, 2002 in exercise of the power conferred by section 8(5) of the Central Act which is as under: "Conditional exemption from payment of tax. Notification No. 2373-F.T., dated 2-8-2002 WHEREAS the Governor is satisfied that it is necessary so to do in the public interest; Now, THEREFORE, in exercise of the power conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the said Act), the Governor is pleased hereby to direct that no tax under the said Act shall be payable by a dealer having his place of business in West Bengal in respect of sales by him, in the course of inter- State trade or commerce to a registered dealer or the Government from such place of business, of goods mentioned in column (2) of the Table below, on the fulfillment of the requirements laid down in sub-section (4) of the said section and subject to the conditions referred to in column (3) of the said Table: JUDGEMENT_94_CALLT2_2010Html1.htm;