2002 (2) TMI 110

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..... The petitioner is manufacturer of SPS and sold SPS within the territory of West Bengal and duly paid taxes on the sale of the said SPS. According to the petitioner, the petitioner is entitled to get a refund of the tax paid on SPS under the Scheme inter alia on the ground that the SPS is a detergent under the Serial No. 2 of Schedule 'B' appended to the said scheme. Accordingly, the petitioner applied under the said scheme for refund of tax for the quarter 1-10-1998 to 31-12-l998. 3. At the time of such application under the said scheme the petitioner also approached the Directorate of Cottage & Small Scale Industries to mention that the SPS is another description of detergent. The Directorate of the Cottage & Small Scale Industries de....

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....odity index at page 1252 wherefrom it appears that the Sodium Petroleum Sulphonate falls under Customs Tariff Item No. 34.02. Therefore, according to him there is no dispute of the product of the petitioner namely 'organic surface-active agent'. 6. He further contended that the Department of the State of West Bengal has also accepted the said position and issued the said Registration Certificate. The other Department of the State cannot take another view in respect of the same commodity He also relied upon a judgement reported in (1948) 2 All. E.L.R. 767 (Robertson v. Minister of Pensions) in support of his contention. He also relied upon another judgment reported in AIR 1989 SC 997 (State of U.P. and others v. Maharaja Dharmander Prasad....

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....e respondents contended that the Sodium Petroleum Sulphonate cannot be treated as detergent. He further contended that the petitioner claiming SPS to be organic surface-active agent has been described in Central Excise Tariff Act. Therefore, it cannot be treated as a synthetic or artificial substance. But normally detergents are synthetic substances. 10. He further drew my attention to the Certificate issued by the Directorate of Cottage & Small Scale Industries and he submitted that the certificate was granted on 28th January, 1997 showing that the petitioner is a manufacturer of SPS. But when the petitioner applied before the authorities to take an advantage under the scheme, further applied before the Directorate of Cottage & Small Sc....

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.... not interfere a technical question passed on the facts and evidences. He further contended that in a case where the basic facts are disputed and complicated questions of law and facts are involved the writ Court should not entertain such application. In support of such contention he relied upon a judgment reported in AIR 1976 SC 386 (D.L.F. Housing Construction (P) Ltd. v. Delhi Municipal Corporation & ors.). Accordingly, he submitted that this application should be dismissed. He further drew my attention to the order passed by the Additional Commissioner of Commercial Taxes and he submitted that the Additional Commissioner has specifically came to the conclusion that HC Sulpho Synth-450 being the brand name of the SPS, is used as an addit....