TaxTMI 
TaxTMI 
2010 (7) TMI 903
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication under section 8 of the West Bengal Taxation Tribunal Act, 1987, the petitioner, M/s. Antarctica Ltd., a company registered under the Companies Act, 1956, having its registered office at 1A, Vidyasagar Street, Kolkata 700 009, has assailed the order dated July 9, 2010 passed by the Joint Commissioner of Sales Tax, Manicktala Charge, in rejecting the application for way-bill under rule 110 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st occasion also the petitioner approached this Tribunal under RN-270 of 2010 and the Tribunal was pleased to direct respondent No. 1 to issue 11 (eleven) way-bills by April 23, 2010. Thereafter, on June 28, 2010 the petitioner approached respondent No. 1 to submit application for way-bills, but could not submit the same and then it sent the application by speed post on July 1, 2010. The contentio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....igned by respondent No. 1 which includes a letter addressed to the petitioner (vide, memo No. 523 dated May 10, 2010) wherein it is clearly stated that the petitioner failed to produce (1) production register of domestic unit, (2) Sales and purchase registers, (3) goods movement challans-both in and out, (4) stock register for inspection. As such, until the petitioner satisfy the claim of (1) non-....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and SEZ unit. (iii) the petitioner failed to ensure inspection at the SEZ unit. Rule 110 as referred above does not prescribe such restrictions while issuing way-bills to a registered dealer. As such, the grounds taken by respondent No. 1 in rejecting the application for way-bills are extraneous and hence, not valid in the eye of law and is therefore, liable to be set aside and accordingly it is....