TMI Blog2007 (8) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal Value Added Tax Act, 2003 (in short, the VAT Act ) and the Central Sales Tax Act, 1956 having certificate of registration Nos. 19331424008 and 19331424202, respectively. From the registration certificates enclosed with the petition, it appears that the petitioner is principally an importer. Registration certificate under the Central Sales Tax Act, 1956 indicates that the petitioners, for the purpose of resale in West Bengal, import spices, betel nuts, mustard seeds, poppy seeds, ishobgool (bhusi), P P Leno bags and tapioca globules. For carrying on the business, the petitioners have to import such items from outside West Bengal and for importation of such items, way-bills are required as per provision of the VAT Act. On Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Bengal Value Added Tax Rules, 2005 (in short, the VAT Rules ). It is contended by the learned Advocate that while making an application to the appropriate assessing authority under sub-rule (1) of rule 110, registered dealers are required to submit: (1) total number of way-bill forms received by him on the last two occasions; (2) total number of way-bill forms, if any, held in stock on the date of application; (3) total number of way-bill forms required to be issued to him. It is submitted by the learned Advocate for the petitioners that the petitioners had complied with all the procedural formalities required under sub-rule (2) of rule 110. Sub-rule (4) of rule 110 prescribes that if it appears to the appropriate assessing authority t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ACST/JB purely on some extraneous ground not covered by the provisions of rule 110 of the VAT Rules. Moreover, the petitioners are regular in the matter of submission of returns as well as payment of taxes. This fact has not been disputed by the learned State Representative. Learned Advocate also produced some challans wherefrom it appeared to us that the petitioners had paid a considerable amount of tax in advance. She drew our attention to an unreported decision of the West Bengal Taxation Tribunal (in short, the Tribunal ) in the case of Hind Spectrum Manufacturers (P) Limited v. ACST/Jorabagan Charges. In that case, the Tribunal observed way-bill is essential for the purpose of continuing a running business. It cannot be the policy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement is made out, the concerned authority has no other alternative but to refuse the prayer for issuing the way-bill. The learned Assistant Commissioner, therefore, rightly rejected the application for the way-bill filed on behalf of the petitioners . It may be mentioned here that all decisions are taken keeping in mind the facts and circumstances of that particular case. It will be unwise to rely on a decision disregarding the facts of that case. In this case, there is no denying of the fact that the petitioner-dealer had submitted copies of purchase orders placed on outstation sellers as well as their confirmations. Moreover, the petitioners also complied with all the procedural formalities and were not even defaulter in the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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