- (1.) THE petitioner, a company within the meaning of the Companies Act, 1956, carrying on business of manufacturing HDPE/pp Woven, Fabrics, sacks, Bags, Strips and Tapes from various plastic raw materials, namely, hdpe/ PD Granules, Master batch Granules, has challenged the order dated 23rd July, 2007 passed by the Assistant Commissioner of Commercial Taxes, fairlie Place Charge, Kolkata, the respondent No. 1, the order dated 31st december, 2007 passed in appeal by the Deputy Commissioner of commercial Taxes, Chowringhee Circle, Kolkata, the respondent No. 2 and the order passed in revision dated 17th October, 2008 by the Additional commissioner of Commercial Taxes, Kolkata, respondent No. 3.
(2.) THE facts in brief are that the petitioner imported one plastic extrusion machine. In order to import the said goods into West Bengal, the petitioner applied for two way bills before the respondent No. 1. After being satisfied that the machinery was for the purpose of manufacturing activities the said respondent issued two way bills. The imported machinery was installed in the factory at Howrah. Since in the way bills there were mistakes regarding value, by letter dated 3rd June, 2007 same was brought to the notice of the Sales Tax Authorities for rectification. Thereafter, since way bills were issued for import of various machinery from outside West bengal and since purchases were made at concessional rate of tax, on 23rd July, 2007 the petitioner made an application before the respondent no. 1 for issue of "c" Form for those purchases. By order dated 23rd July, 2007 the respondent No. 1 rejected the said application for "c" Form on the ground that the items against which "c" Form was sought for are not covered by the registration certificate issued to the petitioner under the central Sales Tax Act, 1956 (for short "the Act" ).
(3.) BEING aggrieved by the order dated 23rd July, 2007, the petitioner filed a revision petition before the respondent No. 2, who by order dated 31st December, 2007 confirmed the said order passed by the respondent no. 1. Still aggrieved, the petitioner preferred a further revision petition before the respondent No. 3. During its pendency on 20th February, 2008 the petitioner made an application before the respondent No. 1 for amending the certificate of registration with effect from the date of issuance of way bill, that is, 27th April, 2007 or from the date of first purchase. In the application for amendment the petitioner stated about the nature of the goods manufactured in its factory and the raw materials required for manufacture.;