S M HANIF Vs. BOARD OF REVENUE

JUDGEMENT

(1.) The Petitioner (a firm) is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941. On June 6, 1945, the Petitioner entered into a contract with the Government of West Bengal, a copy whereof is annexed to the petition and marked as Ex. A. The agreement, on the face of it, is between the Governor of the Province of Bengal of the one part and four persons carrying on business in co-partnership under the name and style of Messrs. S.M. Hanif at 76 Colootola Street, Calcutta. They have been described as "Authorised "Dealer". Clause 3 of the contract runs as follows:

(2.) Clause 5 of the contract also speaks about the authorised dealer purchasing and selling cloth. Clause 6 speaks about the authorised dealer delivering and selling cloth. This paragraph is important and I set it out below:

(3.) Clause 20(b) is important and the relevant part is set out below: