sales tax west bengal
Querist :
Anonymous
(Querist) 26 April 2011
This query is : Open
Respected Sir,
I am a dealer in monofilament cloth and narrow woven fabric and covered under the vat act2003 under sh.1 37A.It states textile fabric made of artificial silk is exempt from sales tax.Howerver there is confusion arising with our product and it is been confused with HDPE Fabric and hence taxable.We moved The Sales tax tribunal court stating that the textile fabric goods are covered under additional duty of central excise act and earlier goods like mosquito net,elastic tape was made exempt under this context.The court directed us to move to the Finance Secretary and he will dispose of the matter within 4 months from the date of submission of the papers.
I deposited the papers on 22.9.2008 and till date no response.
However with the passing time goods were seized and relesed by the officers recording that monofilament clot is a textile fabric made of artificial silk and no way bill is required for the same to import these goods.The officer in charge have made assessment stating monofilament cloth to be tax-free goods.
Now recently goods are seized and upon production of the relevent papers the central section dept.are of the view that if the Finance Secretary has not considered the matter they cannot establish any view.
Even notification under Sec8(5) of WB states artificial silk will have the same meaning as under additional duty.of excise.
There are many case laws to establish the diff. between HDPE Fabric and monofilament fabric.
Now I am in a mess and am unable to decide how to proceed and who can actually decide and identify the product.
Please help.
Regards
Sanjay.
