ANGUS JUTE WORKS OF THE ANGUS CO. LTD. AND ANOTHER Vs. JOINT COMMISSIONER, CORPORATE DIVISION AND OTHERS

JUDGEMENT

(1.) This application under article 226 of the Constitution, of India is at the instance of a dealer under the provisions of the West Bengal Sales Tax Act, 1994 and is directed against an order dated February 25, 2011 (Angus Jute Works of the Angus Co. Ltd. v. Jt. Commr., C T.,2012 53 VST 99. passed by the West Bengal Taxation Tribunal in Case No. RN-568/2010 thereby dismissing the application under section 8 of the West Bengal Taxation Tribunal Act, 1987 filed by the petitioners before us challenging the order of imposition of penalty under section 76(1)(b) of the West Bengal Sales Tax Act 1994 on rejection of the application in revision under section 81 of the West Bengal Sales Tax Act, 1994. Being dissatisfied, the dealer has come up with the present writ application.

(2.) The writ petitioners as an occupier of the jute mill and the registered dealer, submitted the return for four quarter ending on March 31, 2003 with the declaration that the gross purchase of raw jute for the relevant period was to the time of Rs. 41,97,00,192. It was also disclosed that the raw jute to the tune of Rs. 18,75,95,975.32 was purchased from outside the State of West Bengal. The Joint Commissioner, West Bengal Corporate Division, however, disbelieved the claim of the inter-State purchase of raw jute to the tune of Rs. 14,46,93,149.32 observing that the raw jute worth Rs. 14,46,93,149.32 had been purchased by the petitioners within the State of West Bengal and accordingly, levied huge purchase tax thereon.

(3.) Challenging the aforesaid order dated June 30, 2005 for the aforesaid period covering four quarter ending on March 31, 2003, the writ petitioners preferred an appeal.