STATE Vs. HIND TEA COMPANY PVT LTD

JUDGEMENT

(1.) The State of West Bengal and other authorities under them and belonging to the Commercial Tax Department, who were respondents Nos. 1 to 4 in Civil Rule No. 2941(W) of 1970, have impeached in this appeal a determination made on 22nd April, 1975, in the said civil rule.

(2.) Respondent No. 1, in this appeal who was petitioner in the said rule, moved and obtained the same on 8th May, 1970, challenging the assessment order and demand notice for the year ending 31st December, 1966. The particulars of the said assessment order and the concerned demand notice would be disclosed hereafter. The petitioners in the rule, viz., M/s. Hind Tea Company Limited, who as mentioned hereinbefore, are respondent No. 1 would hereinafter referred to as the said company.

(3.) It was claimed that the said company was a public limited one and their original name was "Hindoo Tea Company Limited" and subsequently such name was changed to the name of the said company as mentioned hereinbefore, in July, 1949. The said company has further been stated to be a registered dealer under the provisions of Bengal Finance (Sales Tax) Act, 1941, as amended (hereinafter be referred to as the said Act). It has also been stated that the business of the said company was and is mainly the growing and manufacture of tea at its own tea estates, for sale, and they sell tea direct to their customers and also by auction through M/s. W. S. Cresswell & Company (P) Ltd., who were respondent No. 5 in the rule, and who were not appearing in this appeal, in terms of or in accordance with the age-old rules, regulations, practice, procedure, convention, custom and usages for the necessary auction sales as framed and/or followed by the Calcutta Tea Traders' Association, who were respondent No. 6 (hereinafter be referred to as the said association) in the rule and who are not also appearing in this proceeding. It has also been stated that the said respondent No. 5, is a broker-member of respondent No. 6 as mentioned above and they are hereinafter be referred to as the said broker and the said Association respectively.