Those goods were escorted to the stated ship under the supervision of the officials of the Customs authority.
The authority found that it was number a sale in the companyrse of import as claimed by the assessees appellants .
The appellant carried the matter by way of a writ petition being W.P.T.T. No.
These appeals take exception to the judgment and order of the High Court at Calcutta for short, the High Court , dated 16.8.2007 in W.P.T.T. Nos.
The assessing authority was requested to revise if necessary, assessments number impugned.
vs. State of West Bengal Ors.
The appellate and revisional authorities were requested to treat the tax payable on such sale as admitted one.
emphasis supplied Feeling aggrieved, the appellants resorted to revision before the Tribunal, which came to be rejected following the decision of the Tribunal passed on the same date i.e. 30.3.2007 in case of the companypanion appeal.
5/2007 and 6/2007 respectively, whereby it had upheld the decision of the West Bengal Taxation Tribunal for short, the Tribunal that the stated sales were within the territory of the State of West Bengal and amenable to sales tax.
Civil Appeal No.
The assessing officer rejected the claim for exemption from payment of sales tax in respect of the stated sales of imported cigarettes from the stock, as the cigarettes were sold to outgoing vessels from the bonded warehouse within the landmass of the State of West Bengal following the decision of the High Court in M s. Ranjit Shipping Pvt.
The analogy of sales from dutyfree shops was irrelevant.
7864/2009 emanates from the order dated 22.10.2003 passed by the Assistant Commissioner of Commercial Taxes under Section 65 of the 1994 Act pertaining to assessment periods 1.4.1999 to 31.3.2000, 1.4.2000 to 31.3.2001, 1.4.2001 to 31.3.2002 and 1.4.2002 to 31.3.2003.
Thus there was numbergainsay that sales of goods to masters of ships were sales in the state and were taxable.
Ltd. Anr.
The dealer was asked to pay tax on such sales and revise the return for the years yet to be assessed.
The claim of the appellants that the sales in question were in the companyrse of import on high seas and numbersales tax was payable thereon came to be rejected.
Civil Appeal No.
Feeling aggrieved, the appellants carried the matter to the High Court by way of a writ petition being P.T.T. No.
The authority answered the claim as follows All the judicial edicts relevant and referred to were perused and the documents produced by the dealer were examined.
The Tribunal essentially relied upon the exposition in Madras Marine and Co. vs. State of Madras2 to reject the revision filed by the appellants being devoid of merits.
The order was remanded for quantification of sales in dispute.
7863/2009 emanates from the assessment order passed by the Commercial Tax Officer, West Bengal, dated 13.3.1985 pertaining to assessment period 1.4.1980 to 31.3.1981.
For, it always remains on the other side customs frontier and so the risk is transferred before crossing of the frontier.
5/2007, which came to be rejected by the Division Bench of the High Court whilst upholding the view taken by the Tribunal as just and proper.
The appellants unsuccessfully carried the matter in appeal and finally in revision before the Tribunal, which came to be rejected on 30.3.2007.
His Lordship Honble West Bengal Taxation Tribunal passed the judgment after companysidering all the grounds taken by the dealer including the one for the position of the 2 1986 3 SCC 552 law after introduction of the section 2 ab in Central Sales Tax Act.
The admitted factual position in the present cases is that after importing foreign made cigarettes, the appellants stored the same in the customs bonded warehouse within the landmass of the State of West Bengal and some of those articles were sold to the Master of a foreigngoing ship as ship stores, without payment of customs duty.
M. KHANWILKAR, J. The principal question involved in these appeals is whether the subject sales of goods imported from foreign companyntry and after Signature Not Verified Digitally signed by unloading the same on the landmass of the State of West Bengal, DEEPAK SINGH Date 2020.01.21 174050 IST Reason kept in the bonded warehouse without payment of customs duty to foreign bound ships as ship stores can be regarded as sale within the territory of the State and amenable to sales tax under the West Bengal Sales Tax Act, 1954 for short, the 1954 Act or the West Bengal Sales Tax Act, 1994 for short, the 1994 Act .
