A.Kabir, J. - (1.) The short point involved in this writ petition which is directed against the order dated 7th November, 2000, passed by the West Bengal Taxation Tribunal in case No. R.N. 256 of 2000, is whether the declaration supplied to the petitioners in Form 12 could be used for transactions which apart from relating to the purchase of raw materials for manufacture of finished goods also related to purchase of packing materials, without payment of Sales Tax.
(2.) The petitioner No. 1 is a Private Limited Company and the petitioner No. 2 is one of its Directors. The petitioner company carries on business of manufacturing spices in powder form and selling the same in packets. The petitioner company had acquired Certificate of Registration, being Registration No. JB/8198, under the West Bengal Sales Tax Act, 1994, and Rules. The said Registration Certificate refers to the petitioner as a manufacturing dealer of such spices in powder form.
(3.) According to the petitioner, powdered spices cannot be sold without being packed in containers which according to the petitioners is an essential part of the manufacturing process. It is the petitioners' case that for the said purpose the petitioners purchased packing materials from various other registered dealers and issued declaration in Form 12 to such selling dealers.;