B.C.CHAKRABARTI - (1.) THE parties are the same in all the three cases and the points involved are identical. Even though RN-2 of 1989 was heard a few days earlier, we thought it advisable to defer delivery of judgment in that case so that all the points involved in the three cases could be covered by a common judgment. This judgment shall govern all the three cases.
(2.) RN -2 of 1989 is directed against an ex parte order of assessment for the four quarters ending July 31, 1979. RN-20 of 1989 relates to the ex parte assessment for the four quarters ending July 31, 1978 and RN-105 of 1989 relates to the ex parte assessment of four quarters ending July 31, 1980. The applicants have also challenged the subsequent proceedings following the ex parte order of assessment. The case of the applicant may be briefly put as follows : The applicant is a manufacturer and exporter of finished leather having its main office at Madras and a branch office at Calcutta - formerly at 16, Topsia Second Lane and now at 23, Topsia Second Lane. The applicant used to procure goat skin through the branch office at Calcutta, process the same as semi-finished goat skin and transfer the same as stock-in-trade to the main office at Madras. The applicant was registered as a dealer both under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the BFST Act") as well as under the Central Sales Tax Act, 1956, sometime in July, 1975.
(3.) DURING the relevant period the manufacturing business of the applicant was running at a heavy loss. The branch office at Calcutta was suspended from the last part of the year 1983. The employees did not attend office regularly and there was no co-operation from them due to default in the matter of payment of salaries and wages to them. The registration granted to the applicant was cancelled in July, 1985. In 1984, the applicant declared itself a sick unit and applied for nursing programme from the Madras branch of the Syndicate Bank.;