2006 (11) TMI 598

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the question of the rate of tax payable on railway carriage batteries. By his order dated July 12, 2006, the Commissioner gave his decision that the railway carriage batteries are integral parts of railway coaches and engines and as such those batteries are covered under entry 60 of Schedule C, Part I, attracting tax at four per cent. While giving his decision, the Commissioner has added that his decision is an advance ruling and will apply prospectively. Being aggrieved by the aforesaid rider in the order of the Commissioner, the petitioner has moved this Tribunal. Mr. Chakraborty, learned Advocate appearing for the petitioner, has drawn our attention to the concerned entry 60 as amended on May 1, 2005. After the aforesaid amendment of M .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 (1), arises from any order passed . . .' appearing in subsection (2), makes it abundantly clear that the respondent No. 1 is strictly debarred from deciding the disputed issue retrospectively. It is to be mentioned here that here lies the difference between section 102 of the Act, 2003 and section 102A of the West Bengal Sales Tax Act, 1994, which section was introduced with effect from April 1, 2002 by West Bengal Act 1 of 2002. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the date of decision of the Commissioner and another meaning or 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 interpretation will not have any effect in the past period. For the reasons aforesaid, we make it clear that the rider in the decision of the Commissioner that the decision will operate prospectively is set aside. Accordingly, the application is allowed. No order as to costs.
Case laws, Decisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X