9911796707
TMI Blog2000 (2) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... nal upon a writ petition filed by the respondents, which had been transferred to it for hearing and final disposal. 2. Between 6-8-1991 and 23-9-1991 the first respondent brought into the Calcutta Metropolitan Area 551.05 MT of what it described as steel scrap in the declaration that it was required to make under the provisions of Section 13 of the Taxes on Entry of Goods into Calcutta Metropolit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xation Tribunal Act. By the impugned judgment, the demand was quashed. According to the Tribunal, the first respondent having made a declaration as required by Section 13 and the Inspector of Entry Tax at the checkpost concerned having inspected and verified the goods and been satisfied that the goods were steel scrap, which was exempt, the proceeding under Section 14(3) could not have been commen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n times the tax assessed by it: Provided that such assessment shall be made after inspection and verification of such goods, but where such goods are not available for inspection and examination by reason of the fact that such goods have been disposed of, concealed or mixed with any other goods, such assessment shall be made, in such manner and within such time as may be prescribed, to the best ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reason, or, when any such tax, after having been levied and collected, has been erroneously refunded, the dealer on whom the tax was so short-levied or the person to whom such refund was erroneously made, shall pay the deficiency or repay the amount erroneously refunded to him, as the case may be, within three months from the date on which demand is made for the payment of the amount so short-le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter should, in our view, go back to the assessing authority for the purposes of determining whether the goods that were brought in by the first respondent fell within the scope of Entry 53(d)(ix) of the Schedule to the Act or whether they were steel scrap. The parties shall be at liberty to lead such evidence as they may consider appropriate in this behalf before the assessing authority. 6. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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