TaxTMI 
TaxTMI 
1990 (2) TMI 291
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....s Tax Act read with section 6(1) of the Bengal Finance (Sales Tax) Act, the Tribunal in the facts and circumstances of the case was justified in applying the nil rate on interState sales of motor spirit?" In this case a preliminary question has been raised as to whether this Court had jurisdiction to hear and dispose of this reference in view of the provisions of section 7(2) of the West Bengal Taxation Tribunal Act, 1987. By this Act the State Government had established a Tribunal in respect of matters relating to levy, assessment, collection and enforcement of any taxes under the specified State Acts in pursuance of article 323B of the Constitution of India. Section 7(2) of the said Act provides that all references which were pending bef....
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....ing to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that if in any State or part thereof there is no general sales tax law in force, the Central Government may, b....
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.... taxes, appeal, revision, review, and/or reference and that the provisions of appeal, review, revision and reference under the Bengal Finance (Sales Tax) Act, 1941, are applicable in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956. By the provisions of section 9(2) of the Central Sales Tax Act, 1956, the assessing authority under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers under the Central Sales Tax Act in accordance with the provisions of the Bengal Finance (Sales Tax) Act. They had under the general sales tax law of the State and the provisions relating to appeals, reviews, revisions, references, etc., were made applicable. As the intention of the Parliament is clear....
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....arate machinery and did not lay down any elaborate procedure for the purpose of levy and collection of Central sales tax. The machineries under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers in accordance with the provisions of Bengal Finance (Sales Tax) Act for the purpose of levy and collection of taxes under the Central Sales Tax Act and for that purpose all the provisions of appeals, reviews, revisions and references under the Bengal Finance (Sales Tax) Act, 1941, were applied and made applicable. It is not a simple case of legislation by incorporation. It is not a case where there was an authority independently for the Central Sales Tax Act, but the provisions of the Bengal Finance (Sales Tax)....