Pradipat Ray, Chairman - (1.) PETITION No 1 was a registered dealer under the West Bengal Sales Tax Act, 1994 and holder of an eligibility certificate (in short, "E. C") for enjoying exemption under Section 39 of the West Bengal Sales Tax Act, 1994 (in short, "1994 Act").Petitioner No. 1 was/is engaged in the business of manufacturing and selling "railway fishplate" and "metal liner". In course of manufacturing those products metal scraps were obtained and during assessment year 2002 -03 the Petitioner sold such metal scraps worth Rs. 1,08,10,114. Petitioner No. 1 claimed exemption from payment of sales tax on the sale price of those metal scraps as products of its manufacturing unit. In the assessment order for the said year 2002 -03, the assessing authority allowed the said claim for exemption from payment of sales tax on the sales of "metal scraps".
(2.) ON June 18, 2008 a notice in form 55 was issued to the Petitioner initiating a suo motu revision on the basis of audit query. On the same date another notice was issued directing the Petitioner to pay tax at four per cent on the sale of metal scraps even before any order was passed in the suo motu revision. Aforesaid notices were challenged in R.N. 445 of 2008 before this Tribunal. By order dated August 28, 2008 this Tribunal set aside those notices and quashed sou motu revisional proceeding on the ground that the revisional authority should apply his independent mind and record his own prima facie satisfaction before initiation of such proceeding. It was held in the said order that the language of the proposed order indicated a closed mind. This Tribunal, however, gave liberty to the Respondents to proceed afresh in accordance with law if they so desire. There after, the Assistant Commissioner of Sales Tax issued a fresh notice dated October 29, 2008 in form 55 proposing to revise assessment order for the period 2002 -03 on the ground that in view of the eligibility certificate obtained by the Petitioner, it was not entitled to get exemption on sales of scraps.
(3.) THE Petitioner has challenged the said notice and the suo motu proceeding initiated on the basis of the said notice in this case before this Tribunal.;