TaxTMI 
TaxTMI 
2007 (2) TMI 608
X X X X Extracts X X X X
X X X X Extracts X X X X
....t from July 31, 2006 only. The petitioner started his business of buying and selling of biscuits and oil in 2005. After commencement of his business the petitioner on May 5, 2005 submitted application for registration under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act"). After about four months the petitioner received a notice dated August 24, 2005 asking the petitioner to appear before the Assistant Commissioner on September 12, 2005 with books of account and other documents in support of the application. The petitioner duly appeared before the Assistant Commissioner on September 12, 2005 and produced his books of account. The application was heard in part on the said date and adjourned to September 16. On S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y tax under the VAT Act from May 29, 2005 as an unregistered dealer. In other words, the petitioner was deprived of the benefits available to a registered dealer prior to July 31, 2006 although he submitted his first application for registration on May 5, 2005 and the said application was rejected without any reason and without observing basic principle of natural justice. When the Assistant Commissioner granted registration on the basis of petitioner's second application he recorded purchases and sales made by the petitioner from the financial year 2003-04 up to July 29, 2006. Such recording and satisfaction show that the petitioner was running his business from the year 2003-04 and was otherwise entitled to registration from May 2005....