Court : Sales Tax Tribunal STT West Bengal
Decided on : Oct-08-1999
Reported in : (2001)121STC134Tribunal
1. in this application under section 8 of the west bengal taxation tribunal act, 1987, which is in the nature of a writ application under article 226 of the constitution of india, the point at issue is whether sales of sugar imported from foreign countries is exigible to sales tax under the west bengal sales tax act, 1994.2. the applicant's case in the main application may be summarised thus.he is the sole proprietor of adam and company which carries on business in sale of imported sugar in calcutta, bombay and other places in india. the calcutta business was commenced on september 6, 1998, and dealer's registration numbers were obtained under the 1994 act and the central sales tax act, 1956 (in short, "central act"). sugar is one of the goods of special importance under section 14 of the central act.sugar was not taxable under the bengal finance (sales tax) act, 1941 (in short, "the 1941 act") and the west bengal sales tax act, 1954 (in short "the 1954 act") and also under the west bengal sales tax act, 1994 (hereinafter referred to as "the 1994 act"). the 1994 act has replaced 1941 act and 1954 act with effect from may 1, 1995. according to an amendment to schedule i to the 1994 act, effective from may 1, 1995, sugar manufactured or made in india is tax-free under entry 79 of schedule i read with section 24 of the 1994 act. by a circular dated october 27, 1997, annexure b, the respondent no. 2 stated that sale of imported sugar is taxable at the rate of 4 per cent and at .....Tag this Judgment!