Dipak Chakraborti, Member (T) - (1.) THE Petitioner, M/s. Nil Krishna Tar Products, is a partnership firm having its principal place of business at Rajbandh, Durgapur 700 012. It has its factory at Banskopa, G. T. Road, Rajbandh, Durgapur. During the material period, the Petitioner was registered under the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act") holding Registration No. DP/5122.
(2.) IN this petition filed under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the Petitioner has challenged the assessment order passed by the Commercial Tax Officer, Durgapur Charge (Respondent No. 1) on June 17, 1999 in relation to the assessment period four quarters ending on March 31, 1997, appellate order dated September 18, 2001 passed by the Assistant Commissioner of Commercial Taxes (since re -designated as Joint Commissioner of Sales Tax), Durgapur Circle (Respondent No. 2), revisional order dated October 15, 2009 passed by the honourable Judicial Member of West Bengal Commercial Taxes Appellate and Revisional Board (in short, "Board") (Respondent No. 3). Against the assessment order dated June 17, 1999, the Petitioner preferred an appeal on the grounds that the assessing authority taxed sale of chemicals at general rate and levied purchase tax on sale of the by -products. The dealer, as per finding of the appellate authority, being a manufacturer of coal tar and coal tar pitch gets by -product like naphtha, creosote oil. There was no sale of naphtha and creosote oil during the period under assessment that is four quarters ending on March 31, 1997. Neither there was any purchase of naphtha and creosote oil. It was held by the appellate authority that in absence of any sale of naphtha and creosote oil, there was no sale of chemicals. Alternatively, it was held by the appellate authority that coal tar and coal tar pitch being manufactured by the Petitioner was not covered by entry chemicals, entry 4 of Schedule VI to the 1994 Act as it was specifically mentioned against entry 96 of Schedule IV to the 1994 Act. The appellate authority further held that purchase tax ought not to have been levied on estimated purchase price. Addition of Rs. 50,000 with the taxable specified purchase price (in short, "TSPP") was reduced to "nil".
(3.) BEING aggrieved by and dissatisfied with the appellate order, the Petitioner preferred a revision petition before the Board. The honourable Judicial Member of the Board on consideration of the submission made by the Petitioner and on perusal of relevant records, by his order dated October 15, 2009 upheld the order of the appellate authority.;