GRAND SMITHY WORKS Vs. STATE OF BIHAR
LAWS(CAL)-1976-1-2
HIGH COURT OF CALCUTTA
Decided on January 30,1976

GRAND SMITHY WORKS Appellant
VERSUS
STATE OF BIHAR Respondents


Referred Judgements :-

FARQUHARSON V. MORGAN [REFERRED TO]
WAZIR CHAND VS. STATE OF HIMACHAL PRADESH [REFERRED TO]
HARI VISHNU KAMATH VS. AHMAD ISHAQUE [REFERRED TO]
MAKHAN LAL CHAKRABORTY VS. S K CHATTERJEE [REFERRED TO]
SURESH CHANDRA GANGULY VS. J W ORR [REFERRED TO]


JUDGEMENT

- (1.)IN this rule the petitioner has challenged the order made under section 16 (2) of the Bihar Sales tax Act 1959, by Mr. A. Hasnat, Assistant Superintendent of Commercial taxes, Central Circle, Bihar, Calcutta, on 22nd December, 1970.
(2.)THE petitioner, Grand Smithy works, (hereinafter referred to as the, said petitioner), at all material times carried on and still carries on business, inter alia, as a dealer in iron and steel scrap in Calcutta as well as outside india, as exporter thereof and as a dealer under the Bihar Sales Tax Act, 1959 (hereinafter referred to as the said Act ). As such dealer, the said petitioner, as alleged, is empowered and authorised under the said Act and the rules framed there under (here in after referred to as the said Rules), to purchase goods in Bihar for resale in bihar and/or in the course of Inter-State trade or Commerce and)or export outside India. The said petitioner has alleged that during the relevant period viz. , for the period of assessment, which is 1967-68, the year of assessment being 1970-71, had entered into an agreement for procurement of materials as referred to hereinbefore in the course of its business, from Messrs tata Engineering and Locomotive Company Limited of Jamshedpur, for transport of them to Calcutta for the express purpose of its business of export out of India. It has also been alleged that the agreement in question with tata Engineering and Locomotive Company Limited at Jamshedpur, was made in the course of the aforesaid purpose of 'export out of India. It has further been alleged by the said petitioner that pursuant to such agreement of purchase for export out of India, it admittedly transported or caused to be transported, a large quantity of those materials from Jamshedpur to Calcutta tinder due and necessary permits issued from the office of the Assistant Superintendent of Commercial Taxes. Respondent No. 2 and in fact bulk of the said materials have been exported inter alia to Japan. The said petitioner has contended that a part of the materials so exported, were pressed and or crushed at Calcutta for facilitating packing for the said purpose of export.
(3.)IT appears that the said petitioner duly submitted four quarterly returns under the said Act, to the Assistant superintendent of Commercial Taxes, for the relevant period of assessment of 1967-68 and the said respondent made the impugned consolidated order of assessment on 22nd December, 1970 in respect of the said assessment and relative notice of demand for a sum of rs. 9,029. 82 P. , which is relevant for the period relating to this petition, was sent to it.
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