SUNIL KUMAR ROY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner is a manufacturer of coke and derivatives from coal having his factory at Bhowra, District Dhanbad in the State of Bihar. He is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941. The petitioner was called upon to file his return of sales tax payable for the year ending 31st March, 1954, and he did so. Copy of the return is Exhibit "A" to the petition. In that return he showed a gross sale to the extent of Rs. 15,53, 117-15-3. Out of this, he claimed certain exemptions under Section 5(2)(a)(v) of the said Act. The exemption claimed under Clause (v) was claimed in the following manner:- Clause (v)-- to addressees outside Bengal-10,28,874-12-0.

(2.) It appears, that out of this, about Rs. 2,26,864-12-6 has been disallowed on grounds which I shall presently mention. In the return as filed, there is no claim for exemption in respect of sales in course of export. It appears, however, that subsequent to the filing of the return, the petitioner filed a petition sometime in November, 1956, claiming exemption on this heading to the extent of Rs. 88,847-1-0. This was on the heading "account of sales made outside the territory of India in course of export." This amount was totally disallowed. The order of assessment was made on the 18th of December, 1956, and the assessment order together with the reasons for the findings is Exhibit "B" to the petition. So far as the exemption under Section 5(2) (a) (v) is concerned, the Commercial Tax. Officer states as follows :- The claim under this section amounts to Rs. 10,28,874-12-0. The dealer claims refund of the tax already paid on sales to B.N. Railway. In the previous year such claim was disallowed as the delivery of the coal was made at Shalimar-a place in West Bengal. So the claim of the dealer for refund of taxes cannot be entertained.

(3.) Mr. Das Gupta, appearing on behalf of the petitioner, states that this finding is defective because the petitioner delivered the coal at Bhowra to the B.N. Railway according to the orders of the authorities and was not concerned as to where the coal should be eventually delivered. Thus, it is a sale that has taken place outside West Bengal. This is an entirely new case. In his return, the petitioner claimed exemption under Section 5(2) (a) (v) which runs as follows :- Sales of goods which are shown to the satisfaction of the Commissioner to have been despatched by, or on behalf of, the dealer to an address outside West Bengal.