TATA MOTORS FINANCE LIMITED, ICICI BANK LIMITED AND FAMILY CREDIT LIMITED AND ANOTHER Vs. ASSISTANT COMMISSIONER OF SALES TAX, JOINT COMMISSIONER OF SALES TAX AND ASSISTANT COMMISSIONER OF SALES TAX SALT LAKE CHARGE AND OTHERS

JUDGEMENT

(1.) All the three writ petitions were filed challenging a common judgment and order dated 16th April, 2010 passed by the learned West Bengal Taxation Tribunal. The learned Tribunal held as follows:-

(2.) Mr. Khaitan, learned Senior Advocate appearing in support of all the writ petitions, made extensive arguments assailing the judgment of the learned Tribunal. He also submitted a written notes of argument. We deem it proper to set out the written arguments, in our judgement, in its entirety, which is as follows:-

(3.) The submissions appearing from paragraphs 4 and 5 of the written notes of argument are deemed to be correct for the purpose of disposal of these petitions. The submission in paragraph 6 of the written notes does not, however, appear to us to be a correct approach. We are of the opinion that the section has to be construed as a whole and not piecemeal. We are unable to agree with Mr. Khaitan that the definition of the word 'dealer' intended to cover only the owners of the goods. No such intention can be attributed to the legislature on a plain reading of the section quoted above. The finding of the Tribunal has been quoted above by us. Whether the finding is correct in the light of the submissions of Mr. Khaitan has to be examined herein.