PHILLIPS CARBON BLACK LTD. AND ANR. Vs. ACCT/ASSESSMENT WING AND ORS.

JUDGEMENT

(1.) THIS is an application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987 assailing the order dated January 30, 2001 passed by the West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") in case No. RN -44/85 -86 for the period ending March 31, 1993.

(2.) THE petitioners are manufacturers of carbon black which is used throughout India by the automobile tyre company. The dispute in course of assessment arose if the amount of turnover rebate allowed to the customers is to be deducted from the sale price, since it was nothing but a trade discount. The legal position ultimately was settled by the Tribunal holding that the said turnover rebate was a trade discount and should be allowed towards diminution of sale price. The said decision was followed for the assessment years 1978 -79, 1979 -80 to 1991 -92 and 1993 -94 to 1994 -95 and the turnover rebate was allowed and deducted from the sale price.

(3.) IT is, therefore, the contention of the learned lawyer for the petitioner that the Board acted illegally and improperly by sending the case on remand for reassessment. The Board should have followed the decision of the Tribunal and allowed the revisional applications filed by the petitioner without giving the opportunity to the assessing officer of holding any roving investigation. The order passed by the Board is, thus violative of the principles of judicial norms and procedures. The Board, therefore, may be directed to withdraw or rescind the impugned order passed by it.