Amitava Lala,J. - (1.) In spite of repeated calls nobody appeared on behalf of the respondents. No affidavit has been filed.
(2.) In the judgment dated September 21, 1984 passed in C.R. No. 12432(W) of 1976 (Gulabchand Harekchand v. State of West Bengal Reported in [1985] 59 STC 224 (Cal)) in a co-ordinate jurisdiction it was held that tax cannot be levied on "gudakhu" as this is covered by the expression "tobacco". The petitioner's claim for exemption under Rule 3(28)(b) of the Bengal Sales Tax Rules, 1941 should be allowed and further held that as "gudakhu", not being a tooth paste or tooth powder, is not subject to the levy of tax under the West Bengal Sales Tax Act and also under the Entry Tax Act.
(3.) An appeal was preferred from the said order dated September 21, 1984 and by a judgment and/or order dated July 25, 1990, division Bench of this Court was pleased to dismiss the appeal by holding that it is not understood in common parlance that "gudakhu" being "tobacco" is dentifrice. Therefore, only the persons desire to have effect of "tobacco" are interested in "gudakhu". At the relevant point of time--as it is found from the notice dated 21st December, 1976 to 19th April, 1979--it was not specifically included in the scheduled items for levy of entry tax. Therefore, the earlier judgment of the co-ordinate jurisdiction which was merged with the judgment of the division Bench by upholding the same up to 28th April, 1979 has a binding effect in this matter.;