MAHAMAYA AGENCIES Vs. STATE OF TRIPURA

JUDGEMENT

(1.) THE instant writ petition has been filed by the petitioner -assessee, a registered dealer for selling motor vehicle parts/component of motor vehicles including "bearing", for cancelling/quashing and/or setting aside the decisions of the Assistant Commissioner of Taxes, the respondent No. 3 herein, vide his communications dated May 15, 2006, June 20, 2006 and 20/26 October, 2006, annexures C, E and G, respectively, to the writ petition along with interim prayer for staying the aforesaid impugned decisions till disposal of the writ petition.

(2.) HEARD Mr. S. C. Saha, learned Counsel for the petitioner and Mr. N. C. Pal, learned Government Advocate assisted by Mr. D. C. Nath, learned Counsel for the State respondents.

(3.) AS the decision of respondent No. 3 was against the statutory provisions of the VAT Act, 2004, the petitioner made a prayer before the Commissioner of Taxes so that the petitioner can deposit the value added tax on sale of "bearing" at four per cent as collected and it was also pointed out that the clarification given by the Assistant Commissioner of Taxes vide annexure C to the writ petition is contrary to and inconsistent with the provisions of law. In response to the letter dated May 29, 2006, the Assistant Commissioner of Taxes informed the petitioner by a letter dated June 20, 2006 that if "bearing" is used in a manner other than that mentioned in the letter dated May 15, 2006, then it is taxable at four per cent under entry No. 15 of the Schedule II(a) of the VAT Act, 2004 (annexure E to the writ petition). Being aggrieved by the said action of the Revenue authority, the petitioner filed a writ petition before this Court to get proper redress, which was registered as W. P. (C) No. 330 of 2006.