TaxTMI 
TaxTMI 
2008 (12) TMI 713
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....er dated April 3, 2008 passed by the Assistant Commissioner of Sales Tax, Asansol Circle and the second revisional order dated June 20, 2008 passed by the Deputy Commissioner, Sales Tax, Asansol Circle. The petitioner, the Calcutta Tramways Company (1978) Limited, is an incorporated company wholly owned by the Government of West Bengal having its registered office at 12, R.N. Mukherjee Road, Kolkata 700 001. The petitioner-company runs a tramways service and bus service to provide public transport in and around Kolkata. In the course of rendering such public utility service the petitioner-company makes disposal of old, rejected, damaged and scrap materials and pays sales tax on sales of those rejected materials. Accordingly, the petitione....
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....to the State of West Bengal on August 12, 2007 and the transporter had not asked for way-bills before commencement of the movement of those consignments of goods and even when the vehicles were detained at the check-post, the transporter did not inform the petitioner-company. In such circumstances, the petitioner-company, though he had some valid and unused way-bills in hand, could not arrange for production of the same before the check-post authorities. It is alleged that the sales tax authority issued show-cause notice in the name of the driver but not in the name of the petitioner-company and as such, the petitioner-company had no knowledge of the fact that the goods were seized on August 15, 2007. As a matter of fact, it is claimed, t....
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....ied on the order of imposing penalty by respondent No. 1, the first and second revisional orders passed by respondent No. 2 and No. 3, respectively. Section 73 of the West Bengal VAT Act, 2003 prescribes restriction on movement of goods. Sub-section (1) of section 73 states that no person shall transport from any railway station, steamer station, airport, port, post-office or any check-post set up under section 83 or from any other place any consignment of goods except in accordance with restrictions and conditions as may be prescribed. Rule 103 of the West Bengal VAT Rules, 2005 states that for such an import production of way-bill in form 50 along with consignment note, bill, invoice, road challan, trip-sheet or any other documents of li....