9911796707
TMI Blog1995 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... by Mr. G. Chakraborty learned Senior Advocate for the applicant and Mr. M.C. Mukhopadhyay learned State Representative. 2.. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 and is a substitute for one under article 226/227 of the Constitution of India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subjectmatter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner. By orders dated December 1, 1993 and August 25, 1993, the Assistant Commissioner dismissed the appeals upholding the assessments. The short case of the applicant is that levy of tax at such discriminatory rates is in contravention of articles 301, 304(a), 19(1)(g) and 14 of the Constitution of India. 4.. An affidavit-in-opposition was filed by respondents, saying that fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chakraborty has also informed us that after March 31, 1989, the discrimination and difference in sales tax rates relating to imported TV sets vis-a-vis TV sets manufactured in West Bengal were abolished. Mr. M.C. Mukhopadhyay, learned State Representative, appearing for respondents submits that the decisions of the Supreme Court in the case of Weston Electroniks [1988] 70 STC 52 and [1988] 70 STC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned State Representative appearing for the respondents, we are of the opinion that the impugned Notification No. 1022, which is wrongly described in the main application as Notification No. 1012, dated March 29, 1984, is unconstitutional and violative of articles 301, 303(1) and 304(a) of the Constitution of India and consequently the notification is also violative of article 19(1)(g) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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