DHARAMPAL SATYAPAL LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) This application under Articles 226 and 227 of the Constitution of India is at the instance of an applicant under Section 8 of the West Bengal Taxation Tribunal Act, 1987 and is directed against an order dated January 15, 2010 passed by the West Bengal Taxation Tribunal, in Case No. RN-169 of 2008, thereby disposing of the said application by remanding the matter back to the Assessing Authority for a fresh assessment of the goods in question in the light of the observations made in the body of the order with further direction upon the Petitioner to disclose the basis of determining the sale-price of the disputed item so that the Assessing Authority can fairly and justly assess the sale-price of "Pan Masala" being sold separately along with Tobacco" in a single pouch under the brand name "Double Mazza".

(2.) Being dissatisfied, the applicant under Section 8 of the Act has come up with the present revisional application.

(3.) Being dissatisfied, the writ-Petitioner preferred a revisional application before the Revisional Authority but the said authority came to the conclusion that "Pan Masala" with "Tobacco" could not fall within entry 82 of Schedule-I of 1994 Act and consequently, confirmed the order of the Assessing Authority.