Sabyasachi Roy (Technical Member) - (1.) THE petitioner, M/s. Anatech Instruments Pvt. Ltd., dealt in items like diesel smoke meter, gas analyser, scientific instruments and other related taxable items. Major portion of the sales however represented sales of diesel smoke meter and gas analyser. The petitioner claimed four per cent tax on sales of those two items as being items covered under serial No. 54B(xxviii) of Schedule C to the VAT Act, 2003. The Revenue, contended that the items would fall under residuary clause in Schedule CA of the VAT Act, and to be chargeable to tax at 12.5 per cent. The matter came up for a decision before the Tribunal in an application filed by the petitioner in RN -823 of 2009. In its judgment and order dated April 28, 2010, the Tribunal held that the items smoke meter and gas analyser would fall under Schedule CA, i.e., goods not covered by any other Schedule and exigible to tax at 12.5 per cent. Being aggrieved by the order of the Tribunal, the petitioner moved honourable High Court in W. P. T. T. 38 of 2010 (Anatech Instruments Pvt. Ltd. v. Commercial Tax Officer, [2012] 54 VST 315 (Cal)). The honourable High Court in its order dated September 20, 2010 disposed of the application keeping the judgment and order of the Tribunal in abeyance with direction to proceed and decide the matter afresh after due examination of the returns filed by the petitioner and taking note of the description of goods covered in the registration certificate and the goods actually sold by the petitioner. Accordingly the matter is heard afresh.
(2.) DURING the period four quarters ending March 31, 2008, the petitioner filed returns declaring total sales at Rs. 1,03,99,328. The following summary of returns give a clear picture of the commodities sold by the petitioner vis -a -vis their sale value and rates of tax charged for those commodities. Return Summary for the period four quarters ending March 31, 2008 On perusal of copy of registration certificate filed by the petitioner, it is seen that the items glass, glassware opticals and scientific instruments have been mentioned as commodities dealt. Obviously except for the third quarter, the items dealt by the petitioner do not expressly match with the nomenclature of the items covered in the registration certificate.
(3.) SRI S. K. Chakraborty, learned advocate appearing on behalf of the petitioner, submitted that the item "scientific instrument" covered in the registration certificate was a broad and generic term and the main items dealt by the petitioner, i.e., smoke meter and gas analyser were covered under it. It was contended that all along those items were sold by the petitioner and the same was duly reflected in the returns filed and shown as goods chargeable to tax at four per cent being covered by item "any other machinery" under serial No. 54B(xxviii) of Schedule C of the VAT Act, 2003. It was submitted by him that though the commodity sold was mentioned as scientific instruments in the quarter ending returns, the goods sold were actually smoke meters and gas analysers.;