GOPAL CHANDRA PANDA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE question that calls for my decision in this Rule is whether sugar candy is assessable to sales-tax.

(2.) GUR, sugar and molasses were originally tax-free commodities, under the provisions of section 6 read with schedule i, item 8 of the Bengal Finance (Sales Tax) Act, 1941.

(3.) IN the year 1954, the West Bengal Sales Tax Act (IV of 1954) was passed with the object of imposing a tax on the sale of cigarettes and other commodities in West Bengal. Section 25 of the Act, as it originally stood read as follows:-