Satyabrata Sinha, J. - (1.) The jurisdiction of the State of West Bengal to impose sales tax on imported sugar is in question in these writ applications.
(2.) As a pure question of law is involved in these applications, it is not necessary to state the fact of the matter in great details. Suffice it to say that the petitioners herein are importers of sugar. They are registered under both Central Sales Tax Act, 1956, and West Bengal Sales Tax Act, 1994. They import sugar in terms of contracts registered with "Agricultural Processed Food Products Export Development Authority", Ministry of Commerce, Government of India, New Delhi. Sugar is imported from China, Thailand, Brazil, Pakistan and other countries.
(3.) The petitioners in the writ applications had given details the name of the ship which importing sugar, the dates of arrival thereof and the quantities of sugar imported. For the purpose of said import they have been charged to Central Excise Tariff under sub-heading No. 1701.39 being basic custom duties plus surcharge plus basic excise duty plus additional excise duty plus cess.;