TENYA BARAHATTAY KETYA MATKA TANTUBAYA SAMABAYA SAMITY LTD Vs. COMMERCIAL TAX OFFICER BERHAMPUR CHARGE

JUDGEMENT

(1.) This writ petition has been filed challenging the order dated 23rd May 2005 passed by the assessing authority, the order dated 4th July 2007 passed in appeal by the Assistant Commissioner, Commercial Taxes, Beherampur Circle, respondent No.2 and the order dated 22nd December, 2008 passed in revision by the Additional Commissioner, Commercial Taxes, West Bengal, Kolkata respondent No.3 rejecting the claim of the petitioner seeking exemption under the Central Sales Tax Act 1956 (for short "the Central Act").

(2.) Brief facts of the case are that the petitioner is an institution registered with Khadi and Village Industries Commission (hereinafter referred to as "KVIC"] carrying on business as a manufacturer of silk, spun and cotton khadi. It is registered under the West Bengal Sales Tax Act, 1994 ("the State Act" in short). Before the assessing authority the petitioner claimed exemption under section 8(2) (c) of the Central Act since khadi silk fabric sold by KVIC approved dealers are exempt from tax as per Serial No,44(d) of Schedule 1 under the State Act, which was rejected. Such rejection was confirmed by the appellate as well as by the revisional authorities. Aggrieved the writ petition.

(3.) The matter was moved on 15th June 2009 when directions were issued for filing of affidavits. Affidavits have since been exchanged and are on record.