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of <h1>Review order set aside due to lack of evidence, original assessment upheld. Importance of clear grounds emphasized.</h1> <h3>Meenakshi International Ltd. Versus ACCT., Bhawanipur Charge and others</h3> The Tribunal set aside the review order of the Assistant Commissioner under the West Bengal Sales Tax Act, 1994, which raised an additional demand on a ... - Issues:Challenge to suo motu review order of assessment by Assistant Commissioner under West Bengal Sales Tax Act, 1994.Analysis:The petitioner, a manufacturer of textile fabrics, challenged the review order by the Assistant Commissioner, Commercial Taxes, Bhowanipur Charge, which raised an additional demand of Rs. 2,67,78,123. The petitioner claimed the sales were export sales and had been assessed at nil taxable turnover previously. The assessing authority initiated a review under section 83 of the West Bengal Sales Tax Act, 1994, alleging an apparent mistake in treating sales proceeds as sales of textile fabrics taxable at 15%. The petitioner contended that the assessing authority had accepted the claim during reassessment, and there was no ground for a review. The petitioner argued that if an issue is debatable, there should be no review, citing legal precedents.In response, the State Representative justified the review proposal and order passed, maintaining that the reviewing authority had the power to review an order under section 83 of the Act. However, the Tribunal found that the reviewing authority lacked sufficient material to conclude that the end-product was silk cloth taxable at 15%. The Tribunal observed that the original reassessment order did not contain any apparent error, agreeing with the petitioner that the review proceedings were not in accordance with the law. Consequently, the Tribunal set aside the review order dated July 18, 2007.In conclusion, the Tribunal allowed the petitioner's application without any order as to costs. The decision highlighted the importance of having clear grounds and sufficient material for initiating a review under the West Bengal Sales Tax Act, 1994. The judgment emphasized that a reviewing authority cannot conduct a roving enquiry without substantial evidence, especially when the original assessment order is free from apparent errors.
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