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TMI Blog2010 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... y of VAT at 12.5 per cent. It was the contention of the petitioner before us that the nature of the goods it deal with are diesel smoke meter and gas analyzer. Hence, the same should be classified under serial No. 54B(xxviii) being the residuary clause in Schedule C of the West Bengal Value Added Tax Act (hereinafter referred to as, "the Act"). This issue was pending for quite some time. It appears that all the time the assessing officer was of the view that the goods dealt with by the peti- tioner attracts a levy of tax at 12.5 per cent. Time and again, the petitioner approached the revisional authority or the appellate authority, who have not decided the issue finally. Therefore, each and every assessment year, the petitioner had hither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d software, gas mixture and in the registration certificate, nature of the goods dealt with by the petitioner is mentioned as glass, glassware opticals and scientific equipments. It is, thus, clear that the description given in the certificate of registration does not match with the description of the goods mentioned in the returns. We, therefore, fail to understand how the assessing officer or for that matter, the learned Tribunal could come to a finding that the petitioner has been dealing with smoke meter or gas analyzer (pollution control equip- ment). There is no recording of the fact that the petitioner produced any literature or the goods itself, whereby and whereunder the aforesaid con- clusion could be arrived at. In fiscal statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tribunal to call for any material, viz., any literature or the goods itself, as we find in the returns it is men- tioned scientific instruments which is a wide and generic term and it may include many things. So there are points which are required to be con- sidered as the same were not considered at all. Accordingly, we dispose of this application keeping the judgment and order of the learned Tribunal in abeyance. The learned Tribunal shall pro- ceed afresh taking note of our observations mentioned above and decide the matter afresh. This decision shall be arrived at within a period of three months from the date of communication of this order. On re-considera- tion, if the decision is found at variance with the present one, obviously t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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