S B. Iron Works Pvt. Ltd. v. Deputy Commissioner Ofsales Tax Central Audit & ORS

ss/jks 29.02.2024 MAT 1013 of 2017 S B Iron Works Pvt. Ltd.

Vs.

Deputy Commissioner of Sales Tax, Central Audit Unit & Ors.

Mr. Avra Mazumder Mr. Samrat Das ... ... for the appellant 1.

Heard Shri Avra Mazumder, learned counsel for the appellant/petitioner.

None appears for the respondents.

2.

Constitutional validity of Section 84 of the West Bengal Value Added Tax, 2003 has been upheld by the co-ordinate Bench of this Court in MAT 783 of 2017 (ASL Enterprises Ltd. Vs. The Senior Joint Commissioner, Sales Tax, Central Audit Unit & Ors. and other connected appeals). Therefore, we do not find any merit in this appeal. Consequently, respectfully following the aforesaid co-ordinate Bench judgment of this Court, this appeal is dismissed.

(Surya Prakash Kesarwani, J.) (Rajarshi Bharadwaj, J.)