BIRI TRADING CO Vs. MEMBER BOARD OF REVENUE

JUDGEMENT

(1.) This is a reference under Section 21(3) of the Bengal Finance (Sales Tax) Act, 1941, hereinafter referred to as the Act.

(2.) The assessee Messrs Biri Trading Company is a firm having its office at 20/3, Armenian Street, Calcutta, and is a dealer registered under the Act. For the four quarters ended 1st day of Chaitra, 1357 B.S. (14th April, 1950 to 14th April, 1951) the assessee sold goods (biri) worth Rs. 86,280 to purchasers in Cooch Behar. The sales took place subsequent to the 1st January, 1950, but before the 1st January, 1951. There is no dispute that the above goods were despatched to Cooch Behar by the assessee.

(3.) In the course of its assessment to sales tax for the above period, the assessee claimed deduction of the above sales worth Rs. 86,280 made to dealers in Cooch Behar from his gross turnover under Section 5(2)(a)(v) of the Act, as being sales to places outside West Bengal. This claim was disallowed by the Commercial Tax Officer, who exempted only an amount of Rs. 6,298 out of the aforesaid amount as representing the sales made to registered dealers in Cooch Behar after the 28th February, 1951. The assessee's appeal before the Assistant Commissioner of Commercial Taxes against the aforesaid disallowance by the Commercial Tax Officer failed.