Dipak Chakraborti, T.M. - (1.) IN this application filed under Section 8 of the West Bengal Taxation Tribunal Act, 1987, Sri Susanta Mukherjee and Sri Jayanta Chatterjee, partners, carrying on business under the name and style of Evershine Rubber Products at 10A, Ramtanu Bose Lane, Kolkata 700 006, have challenged the assessment order dated April 7, 2006 passed by the Commercial Tax Officer, Beadon Street Charge (in short, "the CTO/BS") under the West Bengal Sales Tax Act, 1994 (in short, "1994 Act") for the period four quarters ending on March 31, 2004, appellate order dated January 18, 2007 passed by the Assistant Commissioner of Commercial Taxes, Kolkata North Circle (in short, "the ACCT/KNC") in Appeal Case No. A/AC/N/BS/12/06 -07, revisional order dated February 29, 2008 passed by the Additional Commissioner of Commercial Taxes, West Bengal (in short, "the Additional CCT/WB") in Revision Case No. REV/CCT.WB/88/2007 -08/94/BS.
(2.) THE applicants are manufacturers of rubber and rubberized gasket, ring, liner, bush, seal, block, mounting, sleeve, valve, packing, spring, kit, etc. During the assessment period in question, the applicants received order from MGR Rubber Company of 86/1, B.T. Road, Tala, Kolkata 700 002 (pro forma Respondent) for supplying certain goods, claimed to be engineering goods, which included ring packing bush, gasket for bracket compressors, piston packing for brake cylinders, gasket Victaulic coupling, synthetic rubber ring and flexible pipe coupling.
(3.) IT has been submitted in this application that pro forma Respondent had obtained order from railways for supplying the aforesaid goods and had placed back to back order on the applicants for manufacturing those goods according to the specification desired by the railways. These goods after being manufactured by the applicants were sold to the pro forma Respondent at a price of Rs. 15,14,780 levying tax at eight per cent, the rate prescribed for engineering goods.;