West Bengal Taxation Tribunal Act, 1987

Supreme Paper Mills Ltd., a paper manufacturer, filed sales tax returns and paid taxes under the Bengal Finance (Sales Tax) Act, 1941. The Commercial Taxes Department later issued a show‑cause notice under section 11E(2) alleging that the company had furnished incorrect turnover statements and proposing to reopen the d…

The Commercial Tax Officer seized the books and documents of Ruchi Soya Industries Ltd. under Section 66 of the West Bengal Sales Tax Act, 1994 on 18 October 2000. As the investigation could not be completed within the statutory one‑year period, the Additional Commissioner extended the retention of the seized records u…

Indure Ltd. was awarded a turnkey contract by NTPC to erect an ash‑handling plant. To fulfil the contract it imported MS pipes and other components, which were sold to NTPC. The company claimed exemption from sales tax under Section 5(2) of the Central Sales Tax Act, 1956, arguing that the sale was in the course of imp…

Sunrise Timber Company imported timber into the Calcutta Metropolitan Area without paying entry tax and allegedly used forged documents, leading the Revenue to seize documents and collect tax. The company filed an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 seeking a refund of the tax, re…

The State of West Bengal challenged the West Bengal Taxation Tribunal’s order quashing a demand for entry tax and penalty on MD Khalil, who was found possessing dry fruits in a cold storage in Calcutta. The Authority had issued notice under Section 14(3) of the Calcutta Metropolitan Area Act, 1972, alleging the goods w…