FROST INTERNATIONAL LTD. Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) On January 3, 2008, goods belonging to the writ petitioners were seized by the Sales Tax Officer on the basis that he had reasons to believe that the iron ores, a taxable commodity, were imported in contravention of section 73 of the West Bengal Value Added Tax Act, 2003. Challenging the aforesaid order the writ petitioners approached the Tribunal. The learned Tribunal by its judgment and order dated June 30, 2009, came to the conclusion that a case of violation of section 73 of the West Bengal Value Added Tax Act, 2003 against the petitioners had in fact been made out and therefore the seizure under section 76 of the aforesaid Act was found legal and valid.

(2.) Challenging the aforesaid order of the Tribunal the writ petitioners came up before this court. The writ petition was registered as W.P.T.T. 10 of 2012 which was disposed of by directing the Tribunal to hear out the matter afresh and to consider the documents relied upon by the petitioners by way of a supplementary affidavit before the High Court. Pursuant to the aforesaid order dated 14 May, 2012, the Tribunal has once again applied its mind and arrived at a finding by its judgment and order dated October 3, 2012 (Frost International Ltd. v. Commissioner of Sales Tax,2013 64 VST 356 (page 362 in 64 VST):

(3.) Challenging the aforesaid order once again the dealer has come up before this court.