TaxTMI 
TaxTMI 
1967 (8) TMI 103
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....ers in Cooch Behar. The sales took place subsequent to the Ist January, 1950, but before the Ist January, 1951. There is no dispute that the above goods were despatched to Cooch Behar by the assessee. In the course of its assessment to sales tax for the above period, the assessee claimed deduction of the above sales worth Rs. 86,280 made to dealers in Cooch Behar from his gross turnover under section 5(2)(a)(v) of the Act, as being sales to places outside West Bengal. This claim was disallowed by the Commercial Tax Officer, who exempted only an amount of Rs. 6,298 out of the aforesaid amount as representing the sales made to registered dealers in Cooch Behar after the 28th February, 1951. The assessee's appeal before the Assistant Commis....
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...., 1941, which was inserted by Notification No. 1869-F.T., dated 28th August, 1951." For a proper appreciation of the questions referred and the contentions raised before this Court, it would be necessary to state certain facts. The erstwhile Indian State of Cooch Behar acceded to and became merged in the State of West Bengal on and from the Ist of January, 1950. On the 7th December, 1950, the Cooch Behar (Assimilation of State Laws) Act, 1950 (West Bengal Act LXIII of 1950) was passed. Section 3 of the aforesaid Act extended to Cooch Behar all laws which were in force in the State of West Bengal before the appointed day on and from such appointed day. Section 2(a) defined "appointed day" as the day on which the Act was to come into force....
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....o make rules for carrying out the purposes of the Act. By a notification dated the 12th of January, 1951, purported to be made under section 1(3) of the Act, the Act was made applicable to the territory of Cooch Behar. Unfortunately, the text of the order could not be produced before this Court. By another notification dated the 28th August, 1951, rule 3(19) was added to the Bengal Sales Tax Rules, 1941, to the following effect: "3. In calculating his taxable turnover a registered dealer may deduct from his gross turnover his turnover on the following, namely: (19) Sales in Cooch Behar of goods proved to the satisfaction of the Commissioner to have been purchased from any place in West Bengal outside Cooch Behar on or before the 28th ....
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....part of West Bengal. The assessee's sales of goods to Cooch Behar up to that date would be sales of goods outside the State of West Bengal and as such the assessee would be entitled to the exemption under section 5(2)(a)(v) of the Act. Mr. Pal submitted that the word "West Bengal" must be given the same meaning in the different sections in which it has been used in the Act, namely, sections 1, 2(g), 4, 5 and 5(2), in order to give a harmonious interpretation of the several provisions of the Act. It was submitted that until the existing laws of West Bengal were extended to Cooch Behar, the existing laws of that territory would apply to the people of that territory and as such the Act could not be said to be operative in the territory of Cooc....
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.... Behar became merged in the State of West Bengal on the Ist January, 1950, it formed part of the State of West Bengal and whether the Act was extended to that part of the State or not, any goods despatched to Cooch Behar would be goods despatched to a place inside West Bengal and not to a place outside West Bengal. We are unable to accept Mr. Pal's contention that unless the Act was extended to Cooch Behar, Cooch Behar could not be considered a part of the State of West Bengal for any purposes of the Act. When section 5(2)(a)(v) speaks of goods being despatched to an address outside West Bengal, it obviously means to a place outside the geographical area of the State of West Bengal. Undoubtedly on and from the Ist January, 1950, the erst....