SRI NEMAI SAHA Vs. ACCT SEALDAH CHARGE

JUDGEMENT

(1.) IN this application Under Section 8 of the West Bengal Taxation Tribunal Act, 1987 the petitioner challenges the order dated June 15, 1998 of respondent No. 1 (Assistant Commissioner, Commercial Tax, Sealdah Charge) levying turnover tax on the petitioner -dealer on the sale of Indian -made foreign liquor and the appellate order dated May 11, 1999 of respondent No. 2, the Deputy Commissioner, Commercial Tax, Dharmatala Circle, and the revisional order dated December 5, 2000 of the West Bengal Commercial Taxes Appellate and Revisional Board affirming the said levying of turnover tax - -on the ground that the said levy is not sustainable in law.

(2.) THE contention of the respondent as per affidavit -in -opposition is that levy of turnover tax is altogether a separate tax with separate charging section Under Section 6B wherein modalities of deduction for the purpose of determination of gross turnover for levy of turnover tax have been detailed. Section 5(2)(a)(vf), is the taxing section help of which is taken to determine the total taxable turnover which a dealer is liable to pay Under Section 4 and Section 8(3) of the Act of 1941. So the levy of turnover tax being quite in conformity with the statutory provision, the present petition with the prayer as made is liable to be dismissed.

(3.) IT is to be considered as to whether the decision of respondent No. 2 as well as Board affirming the decision of respondent No. 1 levying turnover tax on the petitioner -dealer is legally sustainable or not.