TEA PROMOTERS EXPORTS PVT. LTD. Vs. SENIOR JOINT COMMISSIONER OF COMMERCIAL TAXES, KOLKATA (SOUTH) CIRCLE AND OTHERS

JUDGEMENT

(1.) The petitioner, Tea Promoters Exports Private Limited, a private limited company, falling within the meaning of the Companies Act, 1956 has its registered office at 30, Jawaharlal Nehru Road, Kolkata 700 018. The petitioner got its registration under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") on and with effect from August 3, 2007. It got registration under the Central Sales Tax Act, 1956 (in short, "the CST Act") too on that date. Presently, it is holding registration certificates bearing Nos. 19433588094 and 19433588258 under the VAT Act and the CST Act, respectively.

(2.) According to the petitioner, it is engaged in the business of manufacturing tea/packet tea in its industrial unit located at Falta Special Economic Zone (in short, "FSEZ") which is duly approved by the Development Commissioner, FSEZ, Ministry of Commerce, Government of India. The petitioner holds a green card issued by the FSEZ authority as a unit located in FSEZ.

(3.) The petitioner, as submitted in this petition, kept respondent No. 3 informed of the fact that the production in the unit located within FSEZ commenced with effect from May 15, 2008. As a unit located in FSEZ, it is under obligation to export the goods manufactured in the said unit. Since the sales of the unit are exported out or made in the course of export, all the sales are exempted from payment of tax. It has only a notional liability. No tax has yet become payable.