1965 (8) TMI 69

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....oap.   Originally the petitioner was registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941. Before the passing of the West Bengal Sales Tax Act, 1954, he was liable to pay sales tax on soaps manufactured by him under the provisions of the Bengal Finance (Sales Tax) Act, 1941. After the West Bengal Sales Tax Act, 1954, came into operation, the State Government published the following notification: "No. 2346 F.T.-1st December, 1954.-Whereas the Governor is of opinion that it would be in the public interest that the commodity mentioned below, being a commodity liable hitherto to taxation under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), should be taxed under the West Bengal Sales Tax Act, 1954 (....

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....on 22nd April, 1963, with his books of account. The petitioner did not comply with the notice. Thereupon the respondentCommercial Tax Officer made a best judgment assessment upon the petitioner and by a notice in Form VII informed the petitioner that there was an assessment of Rs. 2,401.41 nP. made upon him for the four quarters ending on the last day of Chaitra 1365 B.S. and further that there was a penalty of Rs. 100 imposed upon him under section 11(1) of the Bengal Finance (Sales Tax) Act. Aggrieved by the notice and the order of assessment the petitioner moved this Court under Article 226 of the Constitution praying for a writ of certiorari for the quashing of the notices calling upon the petitioner to submit returns or the notice i....

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....get the advantage of the notification, because he did not manufacture those types of soap in a factory. In my opinion, this argument is unworthy of being upheld. Soaps as described in items Nos. (1) to (9) of the notification, whether manufactured in a factory or not, are all exempt from the operation of the Bengal Finance (Sales Tax) Act, 1941. So far as item No. (10) of the notification is concerned, which I have already quoted, there is an exception made to this effect that jute batching emulsifier and other description of soaps not manufactured in a factory shall not come under item (10) of the notification. That being my reading of the notification, the argument advanced by Mr. Chakravarti cannot be upheld. The position, therefore, ....