TMI Blog2007 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... rming the order of the A.C.C.T., Siliguri Range. The fact of the case, in short and to the point, is that the petitioner, Sri Achinta Bharali, is carrying on the business of manufacturing and reselling of gate valves under the trade name of M/s. Brahmaputra Industries with head office at Salibasa near S.B.I., Namrup, P.O. Parbatpur, Assam and branch office at 36, Kantapukur Lane, Kadamtala, Howrah-711 101 in West Bengal. On December 9, 2006, the applicant purchased different sizes of gate valves at his branch office at Howrah from M/s. International Engineering Works of 9/3, Kantapukur Lane, Kadamtala, Howrah-711 101 under invoice No. 1EW/23/06-07 dated December 9, 2006 for Rs. 5,18,180 and sold the goods to M/s. Bongaigaon Refinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the petitioner, has submitted that there was no violation of section 81 of the VAT Act, 2003. The transaction being an inter-State sales the documents necessary for transportation of goods were produced by the driver of the vehicle at the time of interception. The learned advocate has argued that the production of tax invoice is not mandatory while invoice was produced. It is pointed out that as good as seven documents were produced for the satisfaction of the intercepting officer. The learned Advocate has urged that the seizure as well as the penalty imposed are unlawful and are liable to be quashed. Mr. B. Majumdar, learned State Representative, has submitted that the invoice produced bears no VAT number of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice charging tax under the West Bengal Value Added Tax Act was raised and produced, no VAT registration number under the West Bengal Act was mentioned either in the invoice or in the consignment note and that in the tax invoice raised by the petitioner Assam VAT registration number and Central sales tax registration number were given. Additionally the learned State Representative argued that in the consignment note consignor's Assam address was given as if the seized goods were being sent from Assam to Assam. We have carefully examined and analysed the documents produced by the petitioner and it appears to us that none of the grounds mentioned in the order of the Sales Tax Officer and the ground advanced by the State Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of West Bengal could not be given. At that point of time the petitioner's office having been situated in the State of Assam, he got registration under the Assam VAT Act and the Central Sales Tax Act in Assam and those numbers were duly mentioned. There was no legal necessity or requirement to have VAT registration number in West Bengal from the date of commencement of the business. VAT registration can be obtained after commencing the business and in course of running the business. In the present case the petitioner actually applied for registration under the West Bengal VAT Act on December 13, 2006. All the documents which should have been with the goods were produced. It should be remembered that there is no legal bar for a dealer re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of the consignor was given as the head office of the consignor in Assam. The statutory authorities while discharging their statutory obligations and duties are required to look at and examine all the documents produced before them together and consider their cumulative effect. They should not take out a single document and find out some technical defects here and there without taking into consideration that other accompanying documents sufficiently cover those defects and disclose the real state of things. In the present case all the authorities from the Sales Tax Officer up to the Deputy Commissioner have failed to consider the cumulative effect of the documents produced and to scrutinise those carefully with proper application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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