1991 (1) TMI 399

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....f the Bengal Finance (Sales Tax) Act, 1941, is taken up for hearing. Nobody is present for the respondent. The matter is taken up for ex parte hearing. Heard the learned State Representative.   The following question was referred to the High Court, Calcutta, under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, by the West Bengal Commercial Taxes Tribunal, at the instance of the....

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....respondent, M/s. Krudd Industries Ltd., being a registered dealer holding a registration certificate. The dealer had not submitted any return for that period. It had produced audited balance sheet, profit and loss account and a statement showing sales of raw materials, stores and old machinery amounting to Rs. 4,82,490.37 for that year. Out of that sum of Rs. 4,82,490.37, the learned Commercial Ta....

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....s Tribunal dated June 29, 1979. Subsequently, the West Bengal Commercial Taxes Tribunal referred the aforesaid question to the High Court, Calcutta, for decision. At the time of making the reference to High Court, the factum of closure of the business of the respondent in 1965 was not disputed. If the business be closed in 1965, the sales of raw materials, stores and old machinery in West Bengal, ....