https://www.taxtmi.com/caselaws?id=127252 An Article 226 decision by a single Judge was held appealable under Clause 15 of the Letters Patent because writ proceedings are original in character and the relevant appellate reference survived through constitutional and incorporating provisions. Sales made to the Ministry of Industry and Supply were not treated as sales to the Supply Department of the Government of India for deduction under the Bengal Finance (Sales Tax) Act, as the exemption was confined to the specific statutory wording and could not be expanded by construction. The appeal was therefore maintainable, but the claimed sales-tax deduction failed and the turnover remained taxable. en-us Mon, 09 Jun 1952 00:00:00 +0530 Wed, 06 Mar 2013 11:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127252 An Article 226 decision by a single Judge was held appealable under Clause 15 of the Letters Patent because writ proceedings are original in character and the relevant appellate reference survived through constitutional and incorporating provisions. Sales made to the Ministry of Industry and Supply were not treated as sales to the Supply Department of the Government of India for deduction under the Bengal Finance (Sales Tax) Act, as the exemption was confined to the specific statutory wording and could not be expanded by construction. The appeal was therefore maintainable, but the claimed sales-tax deduction failed and the turnover remained taxable. Case-Laws VAT and Sales Tax Mon, 09 Jun 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127252