Sabyasachi Mukharji, J. - (1.) The dealer, Textile Machinery Corporation Ltd., in this case is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, carrying on business in various textile machinery goods.
(2.) While assessing the dealer for the year ending 31st December, 1960, under the said Act, the Commercial Tax Officer, Lyons Range, by his order dated 14th March, 1964, included the sale proceeds of canteen and old machinery goods, disallowed the dealer's claim for deduction under Section 5(2)(a)(ii) of the Act to the extent of Rs. 1,28,689.00 and also imposed a penalty of Rs. 3,000 under Section 11(1) of the Act. Against the assessment order the dealer filed an appeal before the Assistant Commissioner of. Commercial Taxes, Chowringhee Circle, who, by his order dated 27th July, 1966, partly allowed the dealer's claim and modified the assessment order.
(3.) Against the aforesaid order of the Assistant Commissioner the dealer filed a revision petition before the Additional Commissioner of Commercial Taxes, West Bengal. The Additional Commissioner of Commercial Taxes, West Bengal, by his order dated 28th February, 1970, rejected the revision petition and confirmed the order dated 27th July, 1966, of the Assistant Commissioner, Commercial Taxes.;