1977 (4) TMI 42

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....r had earlier filed an application in this Court and on 16-12-1996 I had admitted the writ petition with regard to the recovery under Central Sales Tax Act, 1946, I had dismissed the same in so far as it related to the recovery under the Bengal Finance (Sales Tax) Act, 1941 since the Taxation Tribunal constituted under the West Bengal Taxation Tribunal Act, 1987 had the exclusive jurisdiction in t....

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....a against the decision of the Tribunal has been moved because of the direction contained in the judgment of the Supreme Court pronounced on 18-3-1997 in Civil Appeal No. 481 of 1989 in the case of Chandra Kumar v. Union of India & Anr. - 1997 (92) E.L.T. 318 (S.C.) and a batch of case. 3. I have been taken through the relevant part of the aforesaid judgment by Mr. Pal, learned Advocate appearin....