M.H.S.Ansari, J. - (1.) Petitioner, in the instant case, is a Government Medical Store and has questioned the power and authority of the State of West Bengal to levy or collect sales tax or making any assessments in relation thereto.
(2.) In the instant writ application we are concerned with the levy of the Central Sales Tax. Petitioner has raised the question of the legality of assessments under the W.B. Sales Tax Act before the sale tax tribunal. We are, in the instant proceedings, therefore concerned with the levy under the Central Sales Tax Act (CST).
(3.) Learned counsel for the petitioner has raised two fold contentions in support of the reliefs prayed for.;