PARUL LATA CHAKRAVARTY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner in the two cases Nos. C.R. 617 and 618(W) of 1962 carries on business of importing snuff for sale in West Bengal which is maunfactured by manufacturers outside this State who have to pay duties of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Notwithstanding this the petitioner has been assessed with sales tax in the two cases respectively under the Bengal Finance (Sales Tax) Act, 1941, and the Central Sales Tax Act, 1956, on her sale of snuff during the four quarters ending Chaitra, 1356 B.S. The petitioner's case is that no sales tax is payable on the sale of snuff under either of these two Acts inasmuch as snuff comes within the definition of tobacco as denned in item 9 of the First Schedule to the Central Excises and Salt Act, 1944.

(2.) Though the enactments under which the assessment has been made in the two cases are different, the question for determination is ultimately the same, namely, whether snuff is included in the definition of tobacco as given in item 9 of the First Schedule to the Central Excises and Salt Act, 1944.

(3.) I. So far as the Bengal Act is concerned, we are primarily concerned with the text of Rule 3(28) of the Bengal Sales Tax Rules, 1941, which have been framed in exercise of the power conferred by Section 26 of the Bengal Finance (Sales Tax) Act, 1941. The charging section in the Act of 1941 is Section 5. Sub-section (1) of this section says that every dealer shall pay tax on his " taxable turnover" at a specified rate. "Taxable turnover" is a technical concept which is arrived at by allowing certain deductions from the gross turnover of a dealer during the assessment period. Gross turnover is the aggregate sale price of the dealer received during the period as denned in Section 2(i). From this gross turnover the dealer is allowed to deduct several items, e.g.,-