MAHENDRA PRATAP RAMACHANDRA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This petition under Article 226 of the Constitution is directed against the assessment order at Ann, C to the Petition (page 17) by which the Commercial Tax Officer--Respondent No. I--has directed the Petitioner to pay a sales tax amounting to Rs. 19,171,65 nP., with a penalty of Rs. 500/-, in respect of the period from 29-3-58 to 16-4-59.

(2.) The petitioner firm's contention, in the main, is that the sales in question were exempted under items (26) and (28) of Rule 3 of the Bengal Sales Tax Rules, 1941 framed under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as 'the Act'). The other grounds urged in support of the petition will be stated in course of the judgment.

(3.) I. The first head on which exemption is claimed relates to Rule 3(26), which is as follows: