N. H. Bhagwati, J. - (1.) This appeal with Special Leave is directed against the order dated 15th January 1955, passed by the Commercial Tax Officer, Canning Street (District I) Charge, Calcutta, assessing the appellants to sale-tax in respect of transactions valued at Rs. 6,21,369-10-3 and assessing sales-tax thereon at 9 pies in the rupees Rs. 27,816, under the provisions of the Bengal Finance (Sales-tax) Act (Ben. VI of 1941) hereinafter referred to as "the Act."
(2.) The appellants carry on the business of (1) selling goods or of dealers, partly in wholesale and partly retail, of woollen and cotton fabrics and other products; (2) as well as of commission agents of wollen and cotton fabrics and in their latter capacity are and have been the agents or representatives of the British India Corporation Ltd., Proprietor, The Kanpur Wollen Mills, both at Kanpur in Uttar Pradesh, for the territory comprising West Bengal and Assam and parts of Bihar and Orissa under the terms of an agreement between themselves and their principles dated 2nd June 1952, supplemented by a letter dated 7th July 1952, addressed to them by the principals.
(3.) The appellants are duly registered as "dealers" in West Bengal under the provisions of the Act with respect to their aforesaid business of wholesale and retail distribution or sale of goods and their certificate of Registration is numbered O. S. 1/1630A. On or about 15th December, 1952, the appellants submitted to the 1st respondent their return for sales-tax in the prescribed form for the return period ending Dewali 2009 Sambat corresponding to 17th October 1952 (i.e. for the year 1951-52).;