- (1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 praying for setting aside the purported notice dated February 6, 2002, issued by respondent No. 1 under Section 57 of the West Bengal Sales Tax Act, 1994 on the ground, inter alia, that the said notice is illegal, bad and without jurisdiction.
(2.) THE petitioner is carrying on a business of manufacturing solvent extracted rice bran oil. The petitioner filed return for the period four quarters ending March 31, 1993 under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act, 1941") and paid additional sales tax to the extent of Rs. 3,33,231.62 which is payable on rice bran oil. A total sum to the tune of Rs. 40,15,078 thus was paid by the petitioner.
(3.) THE assessment was made by respondent No. 1 without deducting the additional sales tax and delivery charges. Purchase tax on the sale of gunny bags was also levied though those are exempted from tax. The contention of the petitioner was that since rice bran oil is edible oil there cannot be any levy of additional sales tax. An appeal was preferred against the order of assessment on the ground that the rejection of the prayer of exemption of delivery charges was totally illegal, and also that of additional sales tax on sale of rice bran oil which is of edible grade. Moreover, no reasonable opportunity was given by the assessing authority to produce declaration forms. The levy of tax on gunny bags was also illegal.;