BENOY KRISHNA BOSE Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The point involved in this Rule is a short but interesting point. The petitioner carries on business as a small scale manufacturer of soap, under the trade name Messrs Hindusthan Chemical Corporation. In the said business, the petitioner says, he manufactures the following kinds of soap: (1) toilet soap, (2) washing soap, (3) tablet soap, (4) shaving soap, (5) medicated soap, (6) liquid soap, (7) soft soap, (8) soap chips or flakes and (9) powdered soap.

(2.) Originally the petitioner was registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941. Before the passing of the West Bengal Sales Tax Act, 1954, he was liable to pay sales tax on soaps manufactured by him under the provisions of the Bengal Finance (Sales Tax) Act, 1941. After the West Bengal Sales Tax Act, 1954, came into operation, the State Government published the following notification:- No. 2346 F.T.-1st December, 1954.-Whereas the Governor is of opinion that it would be in the public interest that the commodity mentioned below, being a commodity liable hitherto to taxation under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), should be taxed under the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954). Now, therefore, in exercise of the power conferred by Section 25 of the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954), the Governor is pleased hereby to specify such commodity under that section. The commodity referred to above-Soap, which expression shall mean-(1) toilet soap, (2) washing soap, (3) tablet soap, (4) shaving soap, (5) medicated soap, (6) soft soap, (?) liquid soap, (8) soap chips or flakes, (9) powdered soap or (10) soap of any other description whatsoever, whether or not similar in kind to those mentioned in items (1) to (9) above, but shall not include- (a) jute batching emulsifier, or (b) soap manufactured, made or processed otherwise than in a factory as denned in the Factories Act, 1948 (LXIII of 1948).

(3.) According to the petitioner, with the making of the notification he had no further liability to pay sales tax under the Bengal Finance (Sales Tax) Act but could be taxed, if at all, under the West Bengal Sales Tax Act.