DURGA PADA SAHOO Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) LET affidavit of service filed in Court today be kept with the records.

(2.) IN the writ petition the petitioner has challenged the action of the commercial Tax Officer, Tamluk Charge Office, Purba Medinipur, the respondent No. 3 in refusing to issue 'c' form subject to the payment of value added tax under the West Bengal Value Added Tax Act, 2003 ('wbvat Act') for short) @ 4% as the goods are exempted from tax under section 21 of the said Act.

(3.) LEARNED Advocate on behalf of the respondents submits that since wbvat Act is a specified Act under the West Bengal Taxation Tribunal act, 1987 the Taxation Tribunal has the jurisdiction to deal with the matter. It is argued that the High Court does not have the jurisdiction in view of the law laid down in L. Chandra Kumar v. Union of India and Ors. , reported in AIR 1997 SC 1125. The petitioner, if aggrieved, is at liberty to move before the Tribunal.