LAWS(CAL)-2008-2-65

ESKAY STEEL FABRICATORS Vs. COMMISSIONER OF COMMEERCIAL TAXES

Decided On February 19, 2008
ESKAY STEEL FABRICATORS Appellant
V/S
COMMISSIONER OF COMMERCIAL TAXES Respondents

JUDGEMENT

(1.) THIS application is directed against an order dated 30th March, 2007 passed by the learned Tribunal whereby the learned Tribunal was pleased to set aside the order of the west Bengal Commercial Taxes Appellate and revisional Board as well as the order of the appellate authority.

(2.) THE petitioner/appellant was a registered dealer under the Bengal finance (Sales Tax) Act, 1941 (hereinafter referred to as "the 1941 Act" ). The petitioner at the relevant point of time was manufacturing various iron and steel products including Hamilton Poles. In 1994-1995, the petitioner/appellant purchased hot rolled/cold rolled coils and/or sheets, rivets and other materials for manufacturing purpose. During the process of assessment for the year 1994-1995 the appellant claimed the sale of manufactured Hamilton Poles exempted from payment of tax on the ground that Hamilton Poles were declared goods under Section 14 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the 1956 Act")and that tax had already been paid on purchase of raw materials. According to the petitioner/appellant, hamilton Poles are nothing but sheets in galvanized and rivetted condition and cannot be treated as a different item or commodity for the purpose of levy of tax. The assessing authority disallowed such claim on the basis of the judgment of the Tribunal reported in 1997 (30) STA 81 (M/s. Bansal Mechanical Works Ltd. v. Commercial Tax Officer, Assessment Wing and Ors. ).

(3.) BEING aggrieved the petitioner filed an appeal before the Assistant commissioner of Commercial Taxes, chowringhee Circle. The Appellate authority upheld the assessment but set aside the demand notices on a technical ground. Thereafter, fresh demand notices were issued and fresh appeal was filed by the appellant. Since none appeared before the Appellate authority on behalf of the appellant the appeal was dismissed ex-parte on march 5, 2003. A revision was-filed before the West Bengal Commercial taxes Appellate and Revisional Board. During pendency of the revision before the Board the Hon'ble Supreme Court set aside the judgment of the Tribunal made in M/s. Bansal Mechanical Works Ltd. (supra ). The Hon'ble Supreme court opined that Hamilton Poles were strips of steel in rolled and rivetted condition and declared goods under sub-clause (vi) of Section 14 (iv) of the 1956 Act.