Sarkaria, J. - (1.) Whether the sale of cigarettes after the enactment of West Bengal Sales Tax (Amendment) Act, 1958 (for short, the 1958 Act) is governed by the Bengal Finance (Sales Tax) Act, 1941 (for short, the 1941 Act) and, as such a dealer in the State of West Bengal is entitled to the benefits under Section 5 (2) (a) (ii) of the 1941 Act in making purchases free of sales-tax of raw material and other goods required for use in the manufacture of cigarettes on the strength of such exemption entered in his registration certificate, is the only question that falls for determination in this appeal by certificate granted by the High Court of Calcutta under Article 133 (1) (a) and (b) of the Constitution.
(2.) The appellant, India Tobacco Co. Ltd. (hereinafter called the Company was a 'dealer' within the meaning of 1941 Act carrying on the business of manufacture and sale of cigarettes and smoking tobacco. It obtained the registration certificate No. BH/67B under that Act, and on its basis became entitled to exemption under Section 5 (2) (a) (ii) from payment of sales tax on goods purchased by it for use in the manufacture of cigarettes.
(3.) In 1954, the Legislature of West Bengal enacted the West Bengal Sales Tax Act, 1954 (for short, the 1954 Act) "to impose a tax on the sale of cigarettes and other commodities in West Bengal". The 1954 Act took out cigarettes and a dealer in cigarettes from the purview of the 1941 Act.;