2013 (1) TMI 702

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....dents : Abhratosh Majumdar and Soumitra Mukherjee INDIRA BANERJEE J.-This writ application is directed against an order dated December 24, 2010 of the Additional Commissioner, Commercial Taxes, West Bengal, in a suo motu revision case, modifying the order of assessment passed by his predecessor-in-office on June 15, 2005 under section 9(2) of the Central Sales Tax Act, 1956 read with section 45....

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.... noted against each: F form No. Amount to be disallowed (Rs.) 37514 11,05,132.20 37518 2,54,641.00 37521 3,86,813.00 Total 17,46,586.20 and the disallowed amount of Rs. 17,46,586.20 will be subjected to tax at 10 per cent under section 8(2)(b) without allowing any statutory deduction." The relevant part of the order impugned is set out hereinbelow: "... Th....

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.... a month covered by each declaration in form F is accepted as the amount admissible under section 6B. It is held that allowance of claim under section 6B shown in column (3)(a) against the form F in column (1) in respect of all the three forms was not in accordance with the law and therefore, an amount of Rs. 17,46,586.25 is held as allowed in excess in the assessment towards claim under section 6....

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....e month. It appears that the Additional Commissioner, Commercial Taxes, West Bengal has misconstrued rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 which provides that the declaration referred to in sub-section (1) of section 6A of the Central Sales Tax Act, 1956 shall be in form F. The proviso to rule 12(5) provides that a single declaration might cover transfer of go....