LAWS(GAU)-2011-8-39

KANAILAL TEXTILES Vs. STATE OF TRIPURA

Decided On August 12, 2011
KANAILAL TEXTILES Appellant
V/S
STATE OF TRFPURA Respondents

JUDGEMENT

(1.) WITH the help of this revision, made under Section 72 of the Tripura Value Added Tax Act, 2009, the petitioner has challenged the order, dated 10.12.2006, passed by the Superintendent of Taxes, Churaibari Check Post, Tripura, seizing certain consignment of goods on the grounds that the said consign-ment was undeclared.

(2.) THE petitioner has, with the help of this revision, also challenged the order, dated 17.12.2007, passed by the Commissioner of Taxes, Tripura, holding that the seized goods were taxable @ 12.5% by virtue of Entry 135 of Schedule II(B) of Tripura Value Added Tax Act, 2004, (in short, 'the TVAT Act') and since the petitioner had opted for compo-stition, the petitioner shall pay a sum of Rs. 16,125/- as the amount of compensation and directed the Superintendent of Taxes to release the said goods on payment of the composition money.

(3.) BEING aggrieved, the present revision application has been filed challenging the orders, dated 10.12.2006 and 17.12.2007, passed by the Superintendent of Taxes, Churaibari Check Post, Tripura, and the Commissioner of Taxes, Tripura respectively.