1991 (2) TMI 360

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....g. Heard arguments by the learned Advocate for the applicants and the learned State Representative. This is an application under article 226 of the Constitution which has been transferred to this Tribunal from the High Court, Calcutta, under section 15 of the West Bengal Taxation Tribunal Act, 1987. The applicants carry on business as partners under the trade name of M/s. Hindusthan Sweets a....

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....oked food under item No. 7 of Schedule I of the Act and is exempt from tax under section 6(1) of the Act. Item No. 7 of Schedule I of the Act, as it stood at the relevant time, was as follows: "Cooked foods, other than cakes, pastries, Except when biscuits and sweetmeats, sold at one time to a person sold in sealed at a price of not more than ten rupees. containers"   The contention of ....

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....o. 7. The contention of the learned State Representative, on the other hand, is that the first column of item No. 7 relates to goods and the second column of item No. 7 relates to the conditions and exceptions of the goods specified in the first column. Section 6(1) of the Act shows that the goods are to be specified in the first column. Cooked food other than cakes, pastries, biscuits and sweetme....

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....on of the Legislature, since the inception of the Act, was thus to specify the goods as cooked foods other than cakes, pastries and sweetmeats, as exempt from tax under section 6(1) of the Act. Sweetmeats were not treated as an exception within the meaning of section 6(1) of the Act. A scrutiny of section 6(1) of the Act shows that the goods are to be specified in the first column of an item in th....