- (1.) THE instant writ petition is directed against the Judgment and order dated 6th July, 2001, passed in case no. 220 of 2000 by the learned West Bengal Taxation Tribunal (hereinafter referred to as the 'learned Tribunal' ).
(2.) BY the said Judgment and order dated 6th July, 2001 the learned tribunal was, inter alia, pleased to dismiss the application of the petitioner and upheld the assessment order dated 5th May, 1988, as well as the appellate authority's order dated 19th July, 1993 and the revisional order dated 22nd May, 2000, in respect of imposition of sales tax upon the petitioner for the assessment period 01. 03. 81 and 28. 02. 82.
(3.) THE facts of the case briefly are as follows: the petitioner is a registered dealer, both under the Bengal Finance (Sales Tax) Act, 1941 (for short, the said Act) and the Central Sales Tax act, 1956. It is the case of the petitioner, being a company, that it was assessed for the period between 1st March, 1981 and 28th February, 1982 for the purpose of sales tax. The said assessment was made under the provisions of the Bengal Finance (Sales Tax) Act 1941 (since repealed ). A demand of Rs. 3,04,420 was made by the assessing authority, bringing the proceeds realised by the petitioner company from their customers into tax-levy under the said Act of 1941. The petitioner company thereafter preferred an appeal against the said order of assessment dated 5th May, 1988 under the provisions of section 20 (1) of the said Act before the appellate authority. By an order dated 19th July, 1993, the appellate authority modified the order of assessment dated 5th May, 1988 by reducing the tax payable by the petitioner company to Rs. 1,42,930. 30 in place of the original demand of Rs. 3,04,420. 00. Against the appellate authority's order dated 19th july, 1993, the petitioner preferred a revisional application before the west Bengal Commercial Taxes Appellate and Revisional Board wherein it was specifically contended that the posters and stickers designed and printed by the petitioner company were not sold as such nor were they transferred as such to the concerned customers of the petitioner company, but they were appropriated to the contract only upon display thereof according to the dictates of the concerned customers and the charges for such posters and stickers and display thereof were composite charges, which, according to the petitioner, would be evident from the supporting copies of debit note raised in that regard, which being a "works Contract" or "contract for Work, Labour, Skill and service" could not be charged to tax as "sale of Goods" under the said act, for the relevant assessment period, in the absence of specific provision in that respect. By an order dated 22nd May, 2000, the revisional application filed by the petitioner was dismissed by the West bengal Commercial Taxes Appellate and Revisional Board. It was against this order of dismissal as well as the earlier orders that the writ petitioner company preferred to move an application under section 8 of the West Bengal Tax Tribunal Act 1987 based on which the impugned Judgement and order before us is sought to be challenged by the petitioner company.;