39 vs 41- The Senior Joint Commissioner
2022 Latest Caselaw 591 Cal

01- 16.02. MAT 783 of 2017 07, 10- 2022. A S L Enterprises Ltd.

39,   Ct. No. 16                             Vs.
41-                The Senior Joint Commissioner, Sales Tax, Central Audit
50                                       Unit & Ors.
RP                                          With
AN
                                      MAT 784 of 2017

A S L Enterprises Ltd.

Vs.

The Senior Joint Commissioner, Sales Tax, Central Audit Unit & Ors.

With

MAT 786 of 2017 Mascom Petrochem Private Limited Vs.

The Joint Commissioner, Commercial Taxes, Burrabazar Circle & Ors.

With M.A.T. 792 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 5148 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 5151 of 2017) M/s. Vatech Wabag Ltd.

Vs.

Deputy Commissioner Commercial Taxes, Midnapore Charge & Ors.

With

M.A.T. 982 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 5956 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 5961 of 2017) ARCL Organics Ltd.

Vs.

Sales Tax Officer, Park Street Charge & Ors.

With

M.A.T. 985 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 5958 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 5963 of 2017) Mukul Agarwal Vs.

Joint Commissioner, Sales Tax, Beadon Street Charge & Ors.

With

M.A.T. 986 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 5959 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 5964 of 2017) Udit Commercial Pvt. Ltd.

Vs.

Joint Commissioner, Sales Tax, Corporate Division & Ors.

With

MAT 1370 of 2017 Shakti Industries & anr.

Vs.

The Joint Commissioner, Commercial Taxes, Chowringhee Circle & Ors.

With

M.A.T. 1619 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 9655 of 2017) Stylish Precaset Pvt. Ltd.

Vs.

Senior Joint Commissioner of Sale Taxes, Burrabazar Circle & Ors.

With

M.A.T. 1664 of 2017 I.A. CAN 1 of 2018 (Old No. C.A.N. 720 of 2018) Rajgaria Timber Pvt. Ltd.

Vs.

Joint Commissioner, Commercial Taxes, Jorabagan Charge & Ors.

With

M.A.T. 1751 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 9909 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 9913 of 2017) Alliance Mills (Lessees) Ltd.

Vs.

Sales Tax Officer Central Audit Unit-I & Ors.

With

M.A.T. 1752 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 9912 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 9914 of 2017) Alliance Mills (Lesses) Ltd.

Vs.

Sales Tax Officer Central Audit Unit-I & Ors.

With

MAT 1782 of 2017 With I.A. No. CAN 1 of 2017 (old CAN 10240 of 2017) Dadheech Infrastructure Pvt. Ltd.

Vs.

Joint Commissioner, Commercial Taxes, Chowringhee Circle & Ors.

With

M.A.T. 1786 of 2017 Tapan Mazumder.

Vs.

Sales Tax Officer, Siliguri Charge & Ors.

With

M.A.T. 1787 of 2017 I.A. No. CAN 1 of 2019 (Old CAN 6389 of 2019) I.A. No. CAN 2 of 2019 (Old CAN 6390 of 2019) Shakambaree Traders Pvt. Ltd.

Vs.

Sales Tax Officer, Burtola Charge & Ors.

With M.A.T. 1801 of 2017 I.A. CAN 1 of 2017 (Old No. C.A.N. 10106 of 2017) I.A. CAN 2 of 2017 (Old No. C.A.N. 10107 of 2017) M/s. EMC Ltd.

Vs.

Sr. Joint Commissioner of Sales Tax & Ors.

With

M.A.T. 1896 of 2017 I.A. CAN 1 of 2017 (Old No. CAN 12153 of 2017) GEO Piling Solutions & Anr.

Vs.

The Dy. Commissioner, Sales Tax, Bhabanipur Charge & Ors.

With

M.A.T. 1897 of 2017 Ananya Wood Pvt. Ltd.

Vs.

The Sales Tax Officer, Jorabagan Charge & ors.

With

M.A.T. 1898 of 2017 Ananya Wood Pvt. Ltd.

Vs.

The Sales Tax Officer, Jorabagan Charge & ors.

With

M.A.T. 1899 of 2017 Essar Projects (India) Limited.

Vs.

Deputy Commissioner of Commercial Taxes & ors.

With

M.A.T. 1936 of 2017 Oscorp Industries (Pvt.) Ltd.

Vs.

State of West Bengal & ors.

With

M.A.T. 1937 of 2017 Oscorp Industries (Pvt.) Ltd. & anr.

Vs.

State of West Bengal & ors.

With

M.A.T. 1958 of 2017 Ma Amba Sponge Iron (P) Ltd.

Vs.

Deputy Commissioner of Commercial Taxes & ors.

With

M.A.T. 1991 of 2017 I.A. CAN 1 of 2018 (Old No. C.A.N. 222 of 2018) I.A. CAN 2 of 2018 (Old No. C.A.N. 223 of 2018) M/s. D. R. Electricals.

Vs.

Deputy Commissioner of Commercial Taxes, Chandney Chawk Charge & ors.

With

M.A.T. 2055 of 2017 I.A. CAN No. 1 of 2018 (Old No. CAN 1405 of 2018) Universal Construction Co.

Vs.

Sales Tax officer, Durgapur Charge & ors.

With

M.A.T. 2072 of 2017 I.A. CAN 1 of 2018 (Old No. CAN 1185 of 2018) (Not in File) I.A. CAN 2 of 2018 (old No. CAN 1188 of 2018) (Not in File) Bharat Pharmaceuticals & anr.

Vs.

The Sr. Jt. Commissioner, Commercial Taxes & ors.

With

M.A.T. 2073 of 2017 Sanjay Rampuria.

Vs.

The Jt. Commissioner, Commercial Taxes, Dharmatala Circle & ors.

With M.A.T. 2152 of 2017 APE Power (P) Ltd.

Vs.

The Dy. Commissioner, Commercial Taxes, Park Street Charge & ors.

With

M.A.T. 652 of 2018 Murlidhar Ratanlal Exports Ltd.

Vs.

The Sr. Jt. Commissioner, Sales Tax, Large Tax Payers' Unit & ors.

With

M.A.T. 676 of 2018 Shree Vaishanavi Ispat Ltd.

Vs.

The Dy. Commissioner, Sales Taxes, Lyons Range charge & ors.

With

M.A.T. 684 of 2018 Mr. Navin Saraf.

Vs.

State of West Bengal & ors.

With

M.A.T. 694 of 2018 North Brook Jute Co. Ltd.

Vs.

Sales Tax Officer, Central Audit Unit - 1 & ors.

With

M.A.T. 669 of 2017 Supreme Industries Ltd.

Vs.

Senior Joint Commissioner, Commercial Taxes, Central Audit Unit I & ors.

With

M.A.T. 724 of 2017 Supreme Industries Ltd.

Vs.

Senior Joint Commissioner, Commercial Taxes, Central Audit Unit I & ors.

With

M.A.T. 791 of 2017 M/s. Vatech Wabag Ltd.

Vs.

Deputy Commissioner, Commercial Taxes, Midnapore Charges & ors.

With

M.A.T. 1031 of 2017 I.A. No. CAN 1 of 2017 (Old No. C.A.N. 11996 of 2017) DVC Emta Coal Mines Ltd.

Vs.

Joint Commissioner, Commercial Taxes, Asansol Charge & ors.

With

M.A.T. 1034 of 2017 I.A. No. CAN 1 of 2017 (Old No. C.A.N. 8991 of 2017) Anindya Ghosh Vs.

Deputy Commissioner of Commercial Taxes, Howrah Charge & ors.

With

M.A.T. 1321 of 2017 I.A. No. CAN 1 of 2017 (Old No. C.A.N. 8989 of 2017) Precision Engineers & Fabricators Pvt. Ltd.

Vs.

Joint Commissioner, Commercial Taxes, Behala Charge & ors.

With

M.A.T. 2070 of 2017 I.A. No. CAN 3 of 2018 (Old No. C.A.N. 2796 of 2018) Shambhu Prasad Agarwal Vs.

Senior Joint Commissioner, Commercial Taxes, Large Tax Payer Unit & ors.

With

M.A.T. 373 of 2018 I.A. No. CAN 3 of 2019 (Old No. C.A.N. 4723 of 2019) Paulsons Derma Pvt. Ltd.

Vs.

Senior Joint Commissioner of Sales Taxes, Kolkata South Circle & ors.

With

M.A.T. 374 of 2018 I.A. No. CAN 3 of 2019 (Old No. C.A.N. 4722 of 2019) (CAN not found) Paulsons Derma Pvt. Ltd.

Vs.

Senior Joint Commissioner of Sales Taxes, Kolkata South Circle & ors.

With

FMA 733 of 2018 M/s. Vatech Wabag Ltd.

Vs.

Deputy Commissioner, Commercial Taxes, Midnapore Charges & ors.

With

FMA 912 of 2019 Power Mech. Projects Ltd.

Vs.

Senior Joint Commissioner, Commercial Taxes, Durgapur Circle Charges & ors.

With

FMA 914 of 2019 I.A. No. CAN 2 of 2017 (Old No. C.A.N. 8992 of 2017) Harsh Polyfabric Pvt. Ltd.

Vs.

Sales Tax Officer, N. D. Sarani Charge & ors.

With

FMA 915 of 2019 I.A. No. CAN 2 of 2017 (Old No. C.A.N. 6086 of 2017) Dipanjan Mitra & anr.

Vs.

Deputy Commissioner of Commercial Taxes, Bhawanipore Charge & ors.

With

FMA 916 of 2019 I.A. CAN 2 of 2017 (Old No. C.A.N. 6090 of 2017) Dipanjan Mitra & anr.

Vs.

Deputy Commissioner of Commercial Taxes, Bhawanipore Charge & ors.

With

FMA 918 of 2019 I.A. CAN 2 of 2017 (Old No. C.A.N. 8993 of 2017) Island Trading Co. Pvt. Ltd.

Vs.

Commercial Tax Officer, Park Street Charge & ors.

Mr. Boudhaan Bhattacharyya, Mr. Anil Kumar Dubey, Mr. Rajarshi Chatterjee, Ms. Sretapa Sinha ... For the appellants (in matters MAT 792/2017;

MAT 982/2017; MAT 985/2017; MAT 986/2017; MAT 1619/2017;

MAT 1751/2017;

MAT 1752/2017;

MAT 791/2017;

MAT 373/2018;

MAT 374/2018 & FMA 733 of 2018)

Mr. Anil Dugar Mr. Rajarshi Chatterjee ... For the appellants (in MAT 783/2017 to MAT 786/2017; MAT 1370/2017; MAT 1664/2017; MAT 896/2017 to MAT 1898/2017; MAT 2072/2017; MAT 652/2018 & MAT 676/2018)

Mr. Sandip Choraria, Mr. Himangshu Kr. Ray ... For the appellants.

(in MAT 1786 of 2017, MAT 1899 of 2017, MAT 1958 of 2017 and MAT 1991 of 2017)

Mr. J. Ahmed Khan Mr. T. A. Khan ... For the appellant (in MAT 1787 of 2017)

Mr. Vivekananda Bose Mr. Avisek Guha ... For the appellant (in FMA 915/2019 & FMA 916/2019)

Mr. Anirban Ray, Ld. G. P., Mr. Talay Masood Siddiqui, Mr. S. Mukherjee, Mr. Debasish Ghosh, Mr. N. Chatterjee Mr. V. Kothari ... For the State.

The learned Government Pleader has concluded

his submission. We have heard the reply submission of

Mr. Bhattacharya, learned counsel for the appellants in

some of the appeals.

Mr. Khan, learned counsel for the appellant in

MAT 1787 of 2017 would like to give a short reply which

shall be filed in the form of a brief note upon service of an

advance copy on the learned counsel for the State by

21.02.2022.

The judgment is reserved.

( T. S. Sivagnanam, J.)

(Hiranmay Bhattacharyya, J.)