TaxTMI 
TaxTMI 
2008 (12) TMI 698
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....et any benefit to register as dealer under the West Bengal Value Added Tax Act, 2003 in question from the date of the application which he has filed. Incidentally, it is admitted that there was a default on the part of the petitioner to apply under sub-section (2) of section 23 for registration of the said VAT Act. According to sub-section (2) of section 23, it amply clarifies that a dealer is required to make an application from the date of incurring liability to pay tax under the VAT Act and such application shall be filed from the date of ninety days by the dealer. It further appears from section 24 of the said Act that every dealer liable to pay tax shall make an application for registration in the prescribed manner to the prescribed au....
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....he motive of the legislators for enacting the value added tax which would be amply clear from the Act in question and it appears from the objects and reasons which has to be sought to be raised before us by the learned counsel has been specifically stated that "whereas it is expedient to provide for the levy of tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto". It appears to us that after taking into such considerations, we have examined rule 6(2) of the Act in question which sets out hereunder: "6(2) where the dealer has made th....
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....h rule and, thereby, it cannot be said that there is any violation of the Act in question or any article of the Constitution of India. Therefore, we cannot declare that the said rule 6(2) is ultra vires in the facts and circumstances of the case. We have also considered the decisions delivered by the learned Tribunal. It appears that the learned Tribunal has specifically dealt with the questions which were raised before the learned Tribunal and it appears that the learned Tribunal also dealt with the matter in paragraphs 20 and 21 which sets out hereunder: (page 134 supra) "Contention of the learned senior advocate appearing on behalf of the petitioner is that restriction imposed under sub-rule (2) of rule 6 of the VAT Rules is beyond the....
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....iberalization, so that liberalized policies are not abused, the rule-making authority has imposed certain restrictions. Input-tax credit is an incentive. It helps the registered dealer to sell his product at a competitive price. When certain benefits/ incentives are allowed, it is incumbent upon such beneficiary to abide by the conditions and restrictions imposed under relevant Act and Rules framed thereunder. The problem as raised in this application is the alleged conflict between the provision of section 23(4) of the VAT Act and rule 6(2) of the VAT Rules. Section 23(4) of the VAT Act provides that if a dealer files an application for registration beyond the period prescribed under section 23(2) of the VAT Act without having any ....