TaxTMI 
TaxTMI 
1998 (9) TMI 513
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.... The judgment of the Court was delivered by S.S. Mohammed Quadri, J.-The short question that arises in this appeal is: whether the word "tax" in section 4-AA includes "turnover tax" levied under section 4-AAA of the West Bengal Sales Tax Act, 1954. 2.. The facts giving rise to this question, lie in a short compass and are not in dispute. The appellant-company is carrying on business of the manufacture of lubricating oil and grease. It was granted certificate of registration under the West Bengal Sales Tax Act, 1954 (for short, "the Act"). A certificate for permanent registration as small-scale industry was granted by the Directorate of Cottage and Small-Scale Industries, Government of West Bengal. Under the Act, the author....
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....ed on, therefore, it would be anomalous to think that the exemption granted under section 4-AA applies to "tax" but not to "additional tax". Such an interpretation of section 4-AA, submits the learned counsel, would set at naught the very policy of the Government to grant tax holiday to small-scale industrial units. 4.. The submissions of the learned counsel though appealing, have to be rejected on a plain reading and literal interpretation of sections 4(1) and 4-AAA(1). We quote the said provisions here in so far as they are relevant for our purpose: "4. Liability to payment of tax.-(1) There shall be paid by every dealer a tax on his turnover, at such rate not exceeding twenty per cent as the State Government may, by notification in off....
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....which the aggregate of his gross turnover under this Act and the gross turnover under the Bengal Finance (Sales Tax) Act, 1941, does not exceed rupees twenty-five lakhs and on the expiry of such three years his liability to pay the turnover tax shall cease; (cc) every dealer who has become liable to pay the turnover tax before the commencement of clause (a) of sub-section (3) of section 4 of the West Bengal Taxation Laws (Amendment) Act, 1987 shall, notwithstanding anything contained in clause (a) or clause (b), continue to be so liable until the expiry of three consecutive years commencing from any year before the commencement of clause (a) of sub-section (3) of section 4 of the West Bengal Taxation Laws (Amendment) Act, 1987 during each ....
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....AA. Exemption from payment of tax.-Notwithstanding anything contained in section 4, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by a notification in the Official Gazette and subject to such conditions as may be specified therein, direct that no tax shall be payable by such dealer or category of dealers as may be specified in the notification." 6.. This section opens with a non obstante clause and provides that despite the provisions of charging section 4 if the State Government is satisfied that it is in the public interest so to do, it may issue notification in the Official Gazette directing that no tax shall be payable by the dealer or category of dealers specified therein. Here it m....