- (1.) THIS is an application under Article 226 of the Constitution by the petitioner, messrs. Mahaluxmi Rice Mill, against the four opposite parties, the Additional Commissioner, Commercial Taxes, West Bengal, the Assistant Commissioner, Commercial Taxes, Asansol Circle, Asansol, Burdwan, the Commercial-tax Officer, Midnapore, and the Board of Revenue, Government of West Bengal.
(2.) THE main objection of the petitioner is that the orders of assessment on the sale of husk and imposition of fine for non-registration are illegal and not in accordance with law. It raises the question whether the sale in this case comes within the exemption of item 1 of the schedule of the Bengal Finance (Sales Tax) Act, 1941 containing the entry-' (1) All cereals and pulses (including all forms of rice, raw or cooked ). Except when sold in sealed containers. ' The petitioner's contention is that what he sold was cereals within the exemption. The taxing authorities contend that what the petitioner sold was not cereal but husk. The question primarily is one of fact; that creates the major difficulty on the way of the petitioner. But there are other difficulties too.
(3.) THERE is one authority of this Court in Lakshmi Narayan Rice Mills v. Assistant Commissioner of Commercial taxes and Ors. , 66 C. W. N. 1, which holds that husk of paddy is neither cereal nor bran. Paddy and husked paddy i. e. , rice both fall within the category of cereals. But the husk when separated from rice does not independently fall within the category of cereals. The reason given there in that Judgment is that husk as husk is neither grain nor seed and is not human food. In that case also the same learned counsel appeared for the petitioner as in the present case before me in this petition. The decision prima facie covers the point that Mr. Gharai, the learned counsel for the petitioner argued in this case.;