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2006 (11) TMI 598

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..... used for railway coaches and engines. The petitioner submitted an application under section 102 of the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as, the VAT Act ) before the Commissioner of Commercial Taxes requesting him for determining the question of the rate of tax payable on railway carriage batteries. By his order dated July 12, 2006, the Commissioner gave his decision .....

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..... 2006 and the following words have been added: and railway coach fan After February 1, 2006, the entry 60 is: Rail coaches engines and freight containers and parts thereof, and rail coach fan. If the railway carriage batteries are accepted to be parts of railway coaches and engines then such batteries are covered by entry 60 from May 1, 2005. When the Commissioner has decided that .....

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..... t from May 1, 2005. Still it was categorically said in the order that the order, as an advance ruling, would apply prospectively. Simple perusal of sub-section (1) and sub-section (2) of section 102 of the Act, 2003 taken together will show that the very languages 'any tax is at all payable' appearing in clause (b) of sub-section (1) and 'if any questions, referred to in sub-section .....

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..... 03 arise, as enumerated in sub-section (2), respondent No. 1 cannot proceed at all. Hence, the decision was carefully and cautiously taken by respondent No.1 that the order would apply prospectively. This is in conformity with the law. Allegations raised in grounds (i), (ii) and (v) are strongly denied. It is further submitted that the law is such that respondent No. 1 cannot decide the past issue .....

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..... coverage after such decision. Once the Commissioner exercises his jurisdiction under section 102 of the VAT Act, and gives his decision it will have its full legal implication and effect. The Commissioner has no power or authority to change the date of operation of a statutory provision. It cannot be correct that under section 102 of the VAT Act, the Commissioner's decision or interpretati .....

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