I.P. Mukerji, J. - (1.) THIS case is very interesting. The writ petitioner is registered under the Central Sales Tax Act, 1956 as well as the West Bengal Sales Tax Act 1994. It makes sales under both the Acts. Under the Central Sales Tax Act it made sales of various items to the canteen stores department in Assam during four quarters ending 31st December, 2003. The sale value was Rs. 10,18,30,914/ -. Chargeable Central Sales Tax was @ 4%.
(2.) THE writ petitioner also regularly made sales under West Bengal Sales Tax Act. I would like to say this at the outset, that undisputedly collection of 4% Central Sales Tax and State Sales Tax or VAT is credited directly into the consolidated fund of the State.
(3.) THIS was observed in Cotmac Private Limited Vs. Commercial Tax Officer : 20 STC 20, by a Division Bench of the Mysore High Court as follows: - "It is not possible, in our opinion, to adjust the tax refundable under one Act against Tax due under another Act. The fact that even the tax levied under the Central Act is ultimately intended for State purposes and may therefore get directly credited into the Consolidated Fund of the State, would make no difference, because the two taxes are distinct and different, and levied under two different statutes, one of the State Legislature and the other of Parliament.";