C.A. Nos. 1549-1550 of 2008. Case: Jaiswal Plastic Tubes Ltd. and Ors. Vs State of West Bengal and Ors.. Supreme Court (India)

Case NumberC.A. Nos. 1549-1550 of 2008
JudgesH.L. Dattu, C.J.I. and Arun Mishra, J.
IssueWest Bengal Taxation Tribunal Act, 1987 - Section 8; West Bengal Sales Tax Rules, 1995 - Rules 212, 212(1), 215, 215A, 215B
Citation2015 (5) SCALE 21
Judgement DateMarch 25, 2015
CourtSupreme Court (India)

Judgment:

  1. These appeals are directed against the judgment and order passed by the High Court of Calcutta in W.P.T.T. No. 248 of 2000, dated 20.05.2005, whereby and whereunder the High Court has dismissed the writ petition and held that the purchaser, Respondent Nos. 4 and 5 herein, cannot be placed as "dealer" or "person" or "casual trader" within the meaning of Rule 212 of the West Bengal Sales Tax Rules, 1995 (for short, "the Rules") did not have any obligation to apply for Way-bills as stipulated thereunder. Short facts of the case are: the Appellant-Company is a manufacturer and seller of PVC pipes and fittings. The Respondent is a registered dealer under the Orissa Sales Tax Act, 1947 and Central Sales Tax Act, 1956. It has its corporate office in the State of West Bengal and the registered office in State of Odisha. In January, 1996 the Respondent No. 4-The Superintending Engineer, Agromech Circle, West Bengal had issued a tender notification inviting tenders for purchase and supply of PVC pipes in Bardwan, West Bengal. Pursuant to the said tender notice, the Appellant(s) had submitted an offer, dated 03.01.1998. The Respondent No. 4 had accepted the said tender offered by the Appellant(s) herein. Subsequently, on a request being made by the Respondent(s), the Appellant(s) had clarified that the goods would be delivered from the factory of Appellant-Company at Baleswar, Odisha directly to the consignee of the Respondent No. 4 in State of West Bengal, by a letter dated 16.10.1998.

  2. The Government of West Bengal introduced 'Way-Bill system' Under Rule 212 of the Rules, whereby Way-Bill in Form-42 was to be filed by the person/dealer/casual trader on whose account such goods were transported into the State of West Bengal, with effect from July, 1998.

  3. On 02.11.1998, the work order was issued by the Respondent No. 4, whereafter, by a letter dated 03.11.1998, the Appellant(s) had requested the Respondent(s) to arrange for Way-Bill for transportation of materials from the State of Odisha to West Bengal. Respondent No. 5, Executive Engineer, Agromech Circle, West Bengal requested the Assistant Commissioner of Commercial Taxes, West Bengal to clarify whether the Way-Bills were required to be arranged by the consignee of Respondent No. 4 in State of West Bengal Under Rule 212 of the Rules. It was clarified by the Assistant Commissioner of Commercial Taxes, West Bengal, that in the context of contract between the parties, the Appellant-Company would require to apply for the way-bill before the...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT