1992 (9) TMI 345

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.... M/s. Reliance Steel Industries, but in paragraph 1 of application at page 3 it is stated that it is a partnership firm and from the affidavit it also appears that it is a partnership firm and another partner named Sajjan Kumar Patwari affirmed the affidavit. Mr. Gautam Ghosh, the learned advocate for the applicant undertakes to make suitable corrections in the application. 3.. The application is directed against an assessment for the period of four quarters ending 15 K.B. 2044 (November 2, 1986 to October 22, 1987) made by the C.T.O., Midnapur Charge in respect of Reliance Steel Industries of Jhargram on September 5, 1991. The applicant had preferred an appeal before the Assistant Commissioner of Commercial Taxes, Midnapur Circle from tha....

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.... Industries [1995] 97 STC 594 (WBTT); (1991) 24 STA 170 (WBTT) to the effect that the turnover tax was not payable on the sales which were exempted from tax under rule 3(66a) of the Bengal Sales Tax Rules, 1941. As regards the assessment for the next period of four quarters ending 15th K.B. 2045, Mr. Majumdar submits that since an appeal has been preferred by the applicant the appellate officer may dispose of the appeal after applying the decision in the case of Sama Steel Industries [1995] 97 STC 594 (WBTT); (1991) 24 STA 170 (WBTT). He submits further that the question of refund in each case will arise only after a fresh assessment is made for the first year namely, the year ending 15th K.B. 2044 and after the disposal of the appeal in re....