India Tyre & Rubber Co India Ltd v. Deputy Commissioner Sales Tax Prk Street & ORS

ss/jks 29.02.2024 MAT 2002 of 2017 With CAN 1 of 2017 (Old CAN 12148 of 2017) With CAN 2 of 2017 (Old CAN 12149 of 2017) India Tyre & Rubber Company (India) Limited Vs.

The Deputy Commissioner, Sales Tax, Park Street Charge & Ors.

Mr. Rajarshree Chatterjee Mr. Govind Jethalie ... ... for the appellant 1.

Heard Shri Rajarshree Chatterjee, 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.

3.

All connected applications are also dismissed. (Surya Prakash Kesarwani, J.) (Rajarshi Bharadwaj, J.)