Calcutta High Court (Appellete Side)
Apical Exim Private Limited vs The Sales Tax Officer on 8 September, 2015
Author: Biswanath Somadder
Bench: Biswanath Somadder
1
08.09.2015
(PP)
W. P. No.17429 (W) of 2015
Apical Exim Private Limited
Vs.
The Sales Tax Officer, Asansol Charge & Ors.
Mr. Anil Dugar,
Mr. Rajarshi Chatterjee
....for the petitioner.
Mr. Abhrotosh Majumdar, G. P.,
Mr. Prithu Dudhoria
....for the respondents.
The petitioner has approached this Court being aggrieved by the decision of the concerned respondent authority for not issuing Form - H in its favour.
The reason for non-issuance of Form - H has been elaborately stated in the first Revisional Authority's order dated 30th April, 2013, as also in the second Revisional Authority's order dated 17th February, 2015.
Even a bare perusal of the two orders passed by the Revisional Authorities reveals the fact that the goods-in-question - as claimed to be exported by the petitioner - never actually entered the State of West Bengal. No Waybill and Consignment Note was produced at any stage by the petitioner to the concerned authorities to establish the fact that the goods-in-question reached Asansol in the State of West Bengal. In fact, it was clearly established and remains uncontroverted by the petitioner that the goods-in-question were purchased in Raipur, Chattisgarh and dispatched by train to Andhra Pradesh and exported eventually through Vishakapatnam Port. A tripartite agreement governed the 2 whole process involving a foreign buyer, the writ petitioner and the Stock Manager of the cargo, which had its godown/store at Vishakapatnam. The export documents confirmed the entire transaction and suggested that purchases were made from Chattisgarh and went for export through Vishakapatnam Port without touching the State of West Bengal.
In such facts and circumstances, the exemption provisions, as contained under section 5(3) of the Central Sales Tax Act, 1956, cannot be availed by the petitioner and consequently, no Form - H is required to be issued in favour of the petitioner by the concerned respondent authority.
For reasons stated above, this Court does not find any merit in the instant case. The writ petition is liable to be dismissed and is accordingly dismissed.
Urgent photostat certified copy of this order, if applied for, be given to the learned advocates for the parties.
(Biswanath Somadder, J.)