TaxTMI 
TaxTMI 
2007 (4) TMI 663
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....eno Pharmaceuticals Limited, a company incorporated within the meaning of the Companies Act, 1956, has its registered office and factory in Goa and also maintains an office at P 143, CIT Road, Kolkata 700 054. At the material point of time, the petitioner had been registered as an importer of medicine under the 1994 Act as well as under the Central Sales Tax Act, 1956 holding registration certificate Nos. UT/9815 and 5343(UT)C. At the time of assessment of the petitioner's tax liability under section 45 of 1994 Act for the period from May 1, 1995 to March 31, 1996, the Commercial Tax Officer, Ultadanga Charge, rejected the books of account of the petitioner and by his order dated April 22, 1998 estimated turnover under the 1994 Act at ....
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....ent ground to disagree with the learned D.R. that free samples should be taxable. I am also inclined to agree with learned D.R. regarding other deduction ". At the fresh assessment stage, the Assistant Commissioner of Commercial Taxes, Assessment Wing (Corporate Division) (in short, "the ACCT/ AW") by his order dated October 5, 2006 disallowed the claim preferred by the petitioner on account of alleged free distribution of medicines to its stockists/distributors. Being aggrieved by and dissatisfied with the orders dated May 18, 2005 and October 5, 2006 of the Board and of the ACCT/AW, the petitioner in this petition filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, has challenged the aforesaid two orders....
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....thin the meaning of "sale" or "sale price" as per definition given in sub-section (30) or (31) of section 2 of the 1994 Act as the determinant factor "valuable consideration" was absent in all these cases. It was, therefore, argued by the learned advocate that the disallowance of the scheme made by the Board as well as by the ACCT/AW was neither proper nor justified. The learned State Representative opposed the arguments put forward by the petitioner on the ground that in the absence of any provision under the 1994 Act such claim cannot be allowed. This is neither cash discount nor trade discount. The petitioner imported the goods for sale in West Bengal and diversion of any part of the said import for purpose....