- (1.) This application under Article 226 of the Constitution of India is at the instance of a dealer under the West Bengal Value Added Tax Act, 2003 ("VAT Act") and is directed against order dated 2nd July, 2010 passed by the West Bengal Taxation Tribunal, in RN-134 of 2008, thereby dismissing the appeal preferred by the Petitioner challenging the Memo No. 3296 dated 28th November, 2007 issued by the Sales Tax Officer, Sealdah Charge, by which the writPetitioner was informed that the Homoeo Globules brought into the State of West Bengal by the Petitioner would not fall within Entry No. 35A of Schedule-A to the VAT Act as claimed but would be treated as an unspecified item as per Schedule-CA to the VAT Act and is subject to tax @12.5%.
(2.) Therefore, the only question that arises for determination in this writapplication is whether the Tribunal below was justified in holding that the Homoeo Globules imported by the Petitioner should fall within the residuary clause of the VAT Act notwithstanding the fact that Entry No. 35A of the Schedule-A contains an item, namely, "sugar manufactured or made in India".
(3.) There is no dispute that the Homoeo Globules imported by the writPetitioner contains sugar alone and it is manufactured in India by further processing the ordinary sugar available in the market by making it purer to the extent of 99% whereas in the ordinary sugar available in the market, the purity is limited to 90%.;