1977 (9) TMI 98

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....Bengal Finance (Sales Tax) Act, 1941. Country liquor including pachwai was exempted from taxation under the said Act being included in its exemption list: item 25 of Schedule I. By the West Bengal Taxation Laws (Amendment) Act, 1972, section 3, sub-section (5), which came into force on 7th August, 1972, item No. 25 of Schedule I to the Bengal Finance (Sales Tax) Act, 1941, was deleted, as a result....

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....ountry Spirit Opium and Drug Association Ltd. v. State of West Bengal'[1974] 34 S.T.C. 161., in which A. K. Sen, J., was of the opinion that this imposition of tax at 6 per cent against profit varying from 5.7 to 7.8 per cent on country spirit directly restricted and impeded the free flow of trade and the requirement under article 304(b) was not complied with. It was accordingly held by his Lordsh....

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....ade under clause (2) of this section, shall be deemed to have always been exclusive of any tax, surcharge, additional surcharge or any other impost on the sale or purchase of such intoxicant levied under any law for the time being in force." The Ordinance came into force on 6th June, 1974. The Ordinance thereafter was followed by the West Bengal Excise (Amendment) Act, 1974 (West Bengal Act 50 ....

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....ective effect, did not put any restraint on the pachwai dealers to recover the same from their customers. There was thus no restriction on the freedom of trade by the aforesaid legislation. The petitioner, however, contends that for the period from 7th August, 1972, to 6th June, 1974, he was not in a position to recover the taxes as the goods had already been sold and it was not possible for hi....