JAGADISH PROSAD AGARWALLA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The appellant has preferred this appeal under Clause 15 of the Letters Patent, against summary rejection of his writ petition by the judgment and order passed on 11th September, 1978, by his Lordship the Honourable Mr. Justice A.K. Mookerji.

(2.) The appellant has claimed that he carried on business under the trade name M/s. Indra Cement Company at 279, Roy Bahadur Road, Calcutta-53. On 11th June, 1975, he had applied in form 1A under Rule 4 of the Bengal Sales Tax Rules, 1941, to the Commercial Tax Officer, 24-Parganas Range, for registration under Section 7 of the Bengal Finance (Sales Tax) Act, 1941. He had mentioned in the said application that his business was wholesale and retail distribution. In his application and in the declaration form he had stated that he had been ordinarily purchasing cement for resale in West Bengal. After enquiry, the Commercial Tax Officer, 24-Parganas Range, by his order dated 4th September, 1975, issued registration certificate in form IIA read with Rule 6 of the Bengal Sales Tax Rules to the appellant. But the said certificate as originally issued did not mention any commodity the sale of which will be taxable at the rate mentioned in Clause (aa) of Sub-section (1) of Section 5 of the Bengal Finance (Sales Tax) Act, 1941.

(3.) The appellant's case is that he was previously appointed as a stockist of cement produced at Hira Cement Works (Orissa) Limited having their office at 10, Middleton Row, who were distributors in respect of the products of Hira Cement Works (Orissa) Limited. The further case of the appellant is that with effect from 21st September, 1976, he used to get supply of cement from the local godown of the Industrial Development Corporation of Orissa Limited, Behala, 24-Parganas. From the said date there were no inter-State but intra-State purchases by the appellant.