GOPAL CHANDRA PANDA Vs. COMMERCIAL TAX OFFICER
LAWS(CAL)-1963-4-21
HIGH COURT OF CALCUTTA
Decided on April 01,1963

GOPAL CHANDRA PANDA Appellant
VERSUS
COMMERCIAL TAX OFFICER Respondents

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:-
"if the State Government is at any time of opinion that it would be in the public interest that any commodity (other than cigarettes) which is liable to taxation under the Bengal Finance (Sales Tax) Act, 1941, should be taxed under this Act, it may by notification in the Official Gazette specify such commodity; and on and from the date of such notification the Bengal finance (Sales Tax) Act, 1941, shall cease to apply to such commodity and this Act shall apply to such commodity "



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