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TMI Blog2008 (7) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... Ballyaputtuga Colony, P.O. Kanetala 532 290, Andhra Pradesh, under invoice No. EC-1/52 dated March 2, 2007 at a price of Rs. 37,053.20. The consignment in question was being imported into West Bengal by Vehicle No. WB-23/7595. The vehicle was intercepted at Sonakania Check-post (in short, "SKCP") on February 4, 2007 and was detained by the authorities of SKCP for physical verification of the goods loaded therein. As stated in this application, the driver of the vehicle produced credit memo and consignment note on demand which showed that 180 bales of "coconut fibre" were being imported into West Bengal. However, even on going through the documents produced, the Assistant Sales Tax Officer, Sonakania Checkpost (in short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Kharagpur Range (in short, "DCST/KPR"), the applicant challenged the order dated June 4, 2007 of the ACCT/KPR but was unsuccessful since the DCST/KPR by his order dated January 22, 2008 confirmed the order dated June 4, 2007 of the ACCT/KPR. In this application filed under section 8 of the West Bengal Taxation Tribunal Act, 1987, the applicant has challenged the orders dated March 5, 2007, June 4, 2007 and January 22, 2008 of the STO/SKCP, ACCT/KPR and DCST/KPR. Shri S.D. Dokania, learned Advocate appearing on behalf of the applicant, submitted that all the proceedings right from detention of the consignment to seizure and consequential imposition of penalty were initiated under a misconception that the applicant was importing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been produced on behalf of the petitioner. Our attention was also drawn to a certificate dated June 12, 2007 given by the Director, Central Coir Research Institute, certifying that "coconut fibre or coir fibre is one and the same which is extracted manually or mechanically from coconut husk, the fibrous material covering the coconut". It was argued by the learned Advocate that the authorities concerned failed to appreciate the fact that the petitioner was importing coconut fibre and relied only on the entry made against item 23 of Part I of Schedule "C" to the VAT Act disregarding the entry made against item 8A of the Schedule "A" to the VAT Act which details a list of goods on sale of which no tax is payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. Dictionary meaning of "coir" is "fibre from the outer husk of the coconut used in potting, compost and for making ropes and matting" and "fibre" is "thread or filament from which a plant or animal tissue, mineral substance or textile is formed (Concise Oxford Dictionary, 10th Edition, pages 278 and 525). It can, therefore, be legitimately inferred that "coir" and "coconut fibre" are not two distinct commercial commodity but are two different names of the same item. The decision of the honourable apex court as relied upon by the learned State Representative does in no way help the respondent-authorities. On the contrary, it helps the petitioner. From the process of manufacturing as discussed in the said judgment, it appears that "green ..... X X X X Extracts X X X X X X X X Extracts X X X X
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