- (1.) In pursuance to the order dated December 4, 2009 passed by this Tribunal in revision Case No. RN-867 of 2009 (Maple Exports Private Limited v. Sales Tax Officer, 2011 42 VST 424 , the Sales Tax Officer, Bhawanipore Charge (respondent No. 1) made an assessment on January 28, 2010 of the petitioner-company's tax liability under section 46 of the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") pertaining to the period four quarters ending on March 31, 2006. While making such assessment, respondent No. 1 disallowed the entire claim of input-tax credit and ultimately raised an additional demand of Rs. 11,93,730 which is also inclusive of purchase tax and penalty. Respondent No. 1 also levied interest amounting to Rs. 5,92,574 under section 33 of the VAT Act.
(2.) In this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioners, (i) Maple Exports Private Limited, a company registered under the Companies Act, 1956 and having office at 13, Elgin Road, 2A and 2B, 2nd Floor, Kolkata 700 020 (in short, "the petitioner-company") and (ii) Sri Anil Sharma, authorized signatory of petitioner No. 1 working for gain at 13, Elgin Road, 2A and 2B, 2nd Floor, Kolkata 700 020, have challenged the order dated January 28, 2010 on the ground that respondent No. 1 disallowed the input-tax credit on some untenable ground and levied tax on purchase made from unregistered dealers for the purpose of manufacturing different types of leather goods without considering the provision of the statute and rules framed thereunder. Interest was levied without properly appreciating the provision of the VAT Act.
(3.) The petitioner-company is a manufacturer of different kinds of leather goods and exporter of those goods.;