Tirupati Markcon Private Limited v. The Sales Tax Officer, College St. Charge & ORS

S/L 96 21.09.2021 Court. No. 2 cm WPA 13688 of 2016 Tirupati Markcon Private Limited Vs.

The Sales Tax Officer, College St. Charge & Ors. (Through Video Conference) Mr. Anil Dugar Mr. Rajarshi Chatterjee Mr. G. Dey .... For the petitioner Mr. A. Ray, Ld. GP Mr. S. Mukherjee Mr. N. Chatterjee .... For the State Both the parties are present.

It has been submitted that the issue involved in this writ petition relates to validity of Section 84 of the West Bengal Value Added Tax, 2003, and the appropriate forum for adjudication of this issue is the West Bengal Taxation Tribunal.

Accordingly, the department is directed to transmit the record of this case to the West Bengal Taxation Tribunal within four weeks.

The department is to act accordingly.

WPA 13688 of 2016 is disposed of.

(Md. Nizamuddin, J.)