Case Law Details
Ajay Saha Vs Sales Tax Officer (Calcutta High Court)
Petitioner contends that his product is cattle feed and is not liable to be taxed but nowhere the particular product on which the petitioner wants exemption has been mentioned in the said schedule. The schedule ‘A’ of the West Bengal Value Added Tax, 2003 simply includes the cattle feed as exemption from tax but what will be the component or ingredients of cattle feed there is no description of that and this writ Court in exercise under Article 226 of the Constitution of India is not an expertise to declare the product in question claimed by the petitioner either the same as ‘tush kuro’ or cattle feed.
Considering the facts and circumstances of this case and particularly taking into consideration that this is not those type of cases which falls within the categories where violation of any principle of natural justice has been occurred or the impugned order is without jurisdiction or that the impugned order passed by the authority is patently contrary to any specific provision of law and as such I am not inclined to disturb the fining of the revisional authority and substitute the same by acting as an appellate authority.
In view of the discussion made above this writ petition being WPA 15535 is dismissed and interim order, if any, stands vacated.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
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