B.C.CHAKRABARTI - (1.) THIS is a reference under section 21 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the BFST Act") made by the West Bengal Commercial Taxes Tribunal referring the following questions for opinion : " (1) Whether, having regard to the provision enumerated in item 6 of the Schedule II to the Bengal Finance (Sales Tax) Act, 1941, 'process camera' comes within the description of goods referred to in the said item of the Schedule II goods ? (2) Whether, in the facts and circumstances of the case, the Tribunal was correct in law in interpreting that 'process camera' does not fall under the description of goods specified in item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 ?"
(2.) REFERENCE at the instance of the Revenue, is directed against the order of the Tribunal dated 28th September, 1976, in Revision Case No. 830 of 1970-71. The revision was against an appellate order dated 20th April, 1970, modifying the order of assessment of the Commercial Tax Officer, Esplanade Charge, under section 11 (1) of the BFST Act, 1941, relating to four quarters ending 30th September, 1965. As would be evident from the questions referred, the point of dispute relates to the question whether photo process camera comes within the meaning of item 6 of Schedule II to the BFST Act, 1941. The Tribunal held that photo process cameras do not fall under the category of photographic and other cameras as mentioned in item 6 of Schedule II.
(3.) IN order to effectively answer the questions referred to, it may be useful to reproduce here the particular item of the Schedule which reads as follows : " 6. Photographic and other cameras and enlargers and spare parts, accessories and component parts thereof; lenses, films and plates, paper and cloth, and other parts and accessories required for use therewith. " ;