- (1.) The petitioner is a Registered Dealer under the Central Sales Tax as well as under the West Bengal Value Added Tax and possessed the certificate of registration. The petitioner no.1 is basically engaged in a business as "Works Contract" and claims a concessional rate of tax on purchase and sale of the goods connected with the execution of the said works contract.
(2.) In course of the aforesaid business, the petitioner purchased ARC Building rectifier from a registered dealer outside the State of West Bengal and applied for issuance of Form "C" to avail the concessional rate of tax under the Central Sales Tax Act, 1956. The Sales Tax Officer rejects the application for issuance of Form "C" on the ground that the goods so purchased does not come within the purview of transfer. The said order of the Sales Tax Officer is assailed before the Revisional Authority who declines to interfere with the order of the Sales Tax Officer as the Items purchased by the petitioner is capital goods and have not actually been sold. The further application for revision before the Commissioner, Commercial Taxes could not yield the fruitful results to the petitioner. Further revisional application under Section 86 of the West Bengal Value Added Tax Act, 2003 filed before the Additional Commissioner, Commercial Tax, West Bengal was again rejected for want of statutory power.
(3.) Although the petitioner assailed the order of revisional authority in this writ petition but at the time of an argument, the respective Councils and both the parties have addressed on the issues relating to rejection of an application for supply of declaration form (Form "c") before this Court.;