2002 (3) TMI 908

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....passed by the respondent No. 4 and further levy of tax on foreign made sugar imported from other States is discriminatory and violative of article 304(a) of the Constitution of India. 2.. It is submitted on behalf of the petitioner that rate of tax fixed retrospectively from May 1, 1995 by inserting a new serial no. 70A of Schedule IV being illegal was challenged before the honourable High Court against the order of this Tribunal. It was held by the honourable High Court that retrospective operation from May 1, 1995 was not within the competence of the State Legislature. The insertion of serial No. 70A was held to be invalid and, therefore, the serial No. 70A of Schedule IV was omitted with retrospective effect from May 1, 1995 by the....

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....er 30, 1999 and December 10, 2001 are, therefore, liable to be quashed. 4.. The learned State Representative submits that the omission of serial No. 70A from Schedule IV of the Act, 1994 was made in compliance of the order of the honourable High Court. The legal complication, if any, so has been cropped up has to be decided initially by the assessing officer and thereafter, by the next higher forum in terms of the procedural laws and Rules as formulated under the Act. See [2002] 127 STC 23 (Cal) (Prime Impex Limited v. Assistant Commissioner of Commercial Taxes).-Ed.   The petitioner ought to have completed all the forums before coming to this Tribunal. In the alternative, legal complications by such omission, if so occurred, cou....

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....ent order for the four quarters ending March 31, 2000 is concerned we are of opinion that the law is clear on this point. Even if, there is any controversy, the matter may be agitated before the lower forum and thereafter the appellate and revisional forum in terms of the provisions of the Act, 1994. There is no justification at this stage in the instant case to move before this Tribunal directly against the order of such assessment for the four quarters ending March 31, 2000. 6.. Regarding the appellate order dated January 3, 2001 in respect of the period for four quarters ending on March 31, 1999 the appellate authority has directed the C.T.O. for holding fresh assessment in the light of the judgment of the honourable High Court and th....