TaxTMI 
TaxTMI 
1999 (12) TMI 847
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....Rules, 1941 (in short, "the 1941 Rules"). Carbon paper being a notified commodity under the West Bengal Sales Tax Act, 1954 (in short, "the 1954 Act") up to May 31, 1987, the applicant applied on May 12, 1986 for eligibility certificate (EC) under section 4-AA of the 1954 Act. The Assistant Commissioner of Commercial Taxes, Howrah Circle (respondent No. 2) rejected his prayer. After an unsuccessful bid before the revisional authority (Additional Commissioner of Commercial Taxes), the applicant moved this Tribunal against such rejection order; but this Tribunal too rejected the prayer. He then filed a special leave petition (S.L.P.) before the Supreme Court and the S.L.P. was dismissed on April 27, 1992. The Commercial Tax Officer, Sibpur Ch....
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....ustrial unit. Mr. Das further adds that the applicant's plea of tax exemption was not finally settled because of the pendency of the dispute relating to the plea before the successive forums and that even when the appeal was filed against the assessment order the applicant's claim of tax exemption remained sub judice since the applicant's S.L.P. was pending before the Supreme Court. He, therefore, argues that there being no admitted tax liability at any point of time, the order rejecting appeal on the ground of non-payment of admitted tax is untenable. 3.. Mr. D. Gangopadhyay, learned State Representative, counters Mr. Das's plea with the reasoning that since all the statutory forums competent to give verdict held in succession that the ap....
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....ligation to deposit such "admitted tax" in terms of the first proviso to section 12(1) of the 1954 Act. The expression "admitted tax" cannot be so interpreted as to frustrate the object of the 1954 Act/the 1941 Rules or to allow a dealer to avoid payment of tax merely by denying the liability, where the question is already settled. 5.. Again, the S.L.P. was dismissed by the Supreme Court on April 27, 1992. Thus, even the apex Court of this country allowed to remain uninterfered the decision of this Tribunal whereby the applicant's plea of tax exemption under section 4AA was rejected. After the disposal of the S.L.P. the undeniable position was that the applicant had the tax liability on his admitted sales. The appealapplication against the....