PRIME IMPEX LTD Vs. COMMERCIAL TAX PFFICER

JUDGEMENT

(1.) The application W.P.T.T. No. 7 of 2009 (Prime Impex Ltd. & Anr. vs. Commercial Tax Officer, Park Street Charge & Ors.) was argued along with other matter namely W.P.T.T. 9 of 2009 (Kundan Rice Mills Ltd. vs. Tax Officer, Ezra Street Charge & Ors.) and it was decided earlier that common judgment will be delivered. Unfortunately the second matter is not appearing in the list published today. By consent of all the parties, appearing before us, we treat the left out matter as on day's list and a common judgment is also delivered.

(2.) These are applications under Article 227 of the Constitution of India against judgments and orders all dated 10th April, 2008 passed by the West Bengal Taxation Tribunal.

(3.) By the said judgments and orders the challenge of the petitioners to assessment orders, consequential demand notices and Trade Circular No. 1 dated 1st August, 2000 that the amendment to the West Bengal Sales Tax Act 1994 had retrospective effect, was dismissed.