TaxTMI 
TaxTMI 
2024 (7) TMI 101
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....period 2016-17 whereby, the petitioner's claim for deduction of Rs.65,62,29,851/- from the aggregate selling price under Section 5(2) of the Central Sales Tax Act, 1956 (hereinafter referred to as the "said Act"), was disallowed, on account of which a sum of Rs.33,70,61,593/- has come to be taxed under the said Act, at the rate of 5% amounting to Rs.1,68,53,080/-. 2. The petitioner is engaged in the business of import and resale of all types of medical equipments and accessories. According to the petitioner, the petitioner in usual course had entered into business transactions with local buyers within the territory of India for import of medical equipments from foreign sellers. 3. Mr. Ghosh, learned senior advocate appearing on behalf....
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....ally connected with the contract. In support of his aforesaid contentions, he has placed reliance on the judgement delivered by the Hon'ble High Court of Delhi in the case of Abb Limited. v. Commissioner, Delhi Value Added Tax., reported in 2012 SCC OnLine Delhi 5144 and the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner, Delhi Value Added Tax. v. ABB Limited., reported in (2016) 6 SCC 791. 5. It is still further submitted that petitioner had challenged the order dated 16th August, 2023 passed by the Board before the West Bengal Taxation Tribunal to the limited extent of challenging the Board's disallowance of the petitioner's claim under section 16(1)(b) of the West Bengal Value Added Tax Act, 2003, (in shor....
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....ioner at this stage. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. The short point involved in the present petition is whether the sale or purchase of the medical equipments effected by the petitioner had taken place in course of the imports of the goods into the territory of India. 9. It appears that the Board by its order which is impugned in the present writ petition had returned the findings on the basis of the materials placed before it. The Board has, apart from other factual findings, clearly returned the finding that the petitioner had entered into the agreements with different customers in India for supply of medical equipments procured from Siemens Healthcare Pvt.....
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....d the ultimate consumer in India. In the judgment delivered by the Hon'ble Delhi High Court in the case of Abb Limited (supra), it has been observed that what is relevant consideration was to ascertain whether the movements of goods were integrally connected with the contract for their supply. At the same time, it would appear from Section 5(2) of the said Act that a sale or purchase of goods shall be deemed to take place in course of import of goods into the territory of India only if, the sale or purchase occasioned such import. This aspect needs consideration on exchange of affidavits especially when a finding has been returned by the Board that the import is not inextricably bound up with local sale. 11. Considering the above, I am o....