MMTC LIMITED Vs. SENIOR JOINT COMMISSIONER AND OTHERS

JUDGEMENT

(1.) IN this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the MMTC Limited, a company falling within the meaning of the Companies Act, 1956 having its office at 8, India Exchange Place, Fourth and Fifth Floor, Kolkata 700 071 (in short, "the petitioner -company") has challenged the order dated September 30, 2008 passed by the Assistant Commissioner of Commercial Taxes, Corporate Division (respondent No. 2) in the matter of assessment under section 46 of the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") pertaining to the period four quarters ending on March 31, 2006. The petitioner has also challenged the order dated November 9, 2009 passed by the Senior Joint Commissioner of Sales Tax, Corporate Division (respondent No. 1) under section 84 of the VAT Act in Appeal Case No. 191/CD/08 -09 for the period in question. The main question raised in this petition as to whether dun peas and yellow peas (in short, "disputed goods") sold by the petitioner merits exemption from payment of tax as a tax -free item. Disallowance of the claim preferred by the petitioner -company under section 6(2) of the Central Sales Tax Act, 1956 (in short, "the CST Act") and imposition of penalty under section 46(2) of the VAT Act have also been challenged in this petition.

(2.) DURING the course of assessment for the period in question, respondent No. 2 disallowed the petitioner -company's claim preferred under section 16(1)(a) of the VAT Act on the following grounds:

(3.) MR . A.K. Dugar, learned advocate appearing on behalf of the petitioner -company, challenges the observation made by the respondents regarding taxability of the disputed goods. It is submitted by the learned advocate that the petitioner -company imported the disputed goods (in whole form) from abroad and there was no additional process involved for preservation and neither these were splitted through different process.