(1.) THE applicants in all the three cases are the same. The points involved are identical. The cases, therefore, have been heard analogously and this judgment shall govern all of them.
(2.) RN -1 of 1989 is an original application filed before the Tribunal. The other two cases arise out of two writ applications under article 226 of the Constitution of India filed before the High Court which have since stood transferred under the provisions of the West Bengal Taxation Tribunal Act, 1987.
(3.) THE company in the regular course of the business has to transfer goods from its factories or clearing and forwarding agents' godowns situated outside the State to the clearing and forwarding agents in or around Calcutta. Between 26th January, 1989, and 10th February, 1989, four consignments of detergent powder and cakes were being transferred from the applicant-company's factory at Chindwar, Madhya Pradesh to Calcutta. The said consignments were accompanied by respective consignment notes and other related documents which clearly indicated not only the quantity and value of the goods transported but also that the consignments were only the branch transfer, no sale being involved at all.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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