MRINAL KANTI BISWAS Vs. STO AND ORS.

JUDGEMENT

(1.) THIS present application has been filed under section 8 of the West Bengal Taxation Tribunal Act, 1987 challenging the order dated June 2, 2009 passed by the Joint Commissioner of Sales Tax, Berhampore Circle under section 84 of the West Bengal Value Added Tax Act, 2003. Following a device invented by the petitioner, the petitioner got its newly devised machine, namely, switching module patented. The device, as claimed by the petitioner, is used with most sophisticated machineries where non -stop power supply is required without any disruption.

(2.) DURING the period covering four quarters ending on March 31, 2006, the petitioner submitted the returns under the VAT Act, 2003, declaring its gross turnover to the tune of Rs. 3,61,520. A sum of Rs. 12,997 was paid by way of tax on the basis of permissible deductions.

(3.) AGGRIEVED by the said order, the petitioner preferred an appeal before the Joint Commissioner of Sales Tax, Berhampore Charge. The appellate authority modified the order of assessment by re -determining the gross sales at Rs. 4,00,000 and taxable turnover to the tune of Rs. 2,50,000. The main contention of the petitioner that switching module was required to be charged at the rate of four per cent was, however, rejected.