- (1.) Two grounds have been raised by the petitioner against the order dated May 26, 2015 passed by the West Bengal Commercial Taxes Appellate and Revisional Board: that the Board and the appellate authority below erroneously disallowed the full exemption in respect of the Bhutan sales conducted by the petitioning assessee and that since the assessee had maintained separate records for private sale of tea and sale of tea through auction, the exemption in respect of the tea sold through auction should have been allowed.
(2.) The matter pertains to the fourth quarter ended March 31, 2006 under the Central Sales Tax Act, 1956. The petitioner was aggrieved by the order of assessment and the appellate authority apparently observed that the petitioner had not been afforded appropriate hearing, but the appellate authority decided to afford the hearing to the petitioner and modify the assessment rather than remand the matter to the assessing officer.
(3.) In course of such exercise before the appellate authority, the exemption claimed by the petitioner (or payment at a lower rate) in respect of the tea sold by the petitioning assessee through auction was disallowed on the ground that separate books of accounts were not maintained by the assessee in respect of the tea sold through auction and the tea sold through private treaties. The relevant notification requires the dealers to keep "separate records for such purchases.";