Chittatosh Mookerjee, J. - (1.) The petitioner-company is a registered dealer both under the Bengal Finance (Sales Tax) Act, 1941, and under the Central Sales Tax Act, 1956. The petitioner's jute mill is also registered under the Bengal Raw Jute Taxation Act, 1941. During the material period it had purchased raw jute from the sellers in the State of West Bengal, Assam, Bihar, Orissa and Andhra Pradesh and had processed, weaved and fabricated the same in its mill and then sold the processed and fabricated jute goods.
(2.) The petitioner has stated that during the relevant period it had deposited tax under the Bengal Raw Jute Taxation Act, 1941, called the Jute Tax Act, at the rate of three per cent of the value of the purchase of raw jute inside West Bengal and had furnished return under the said Act. The petitioner has also claimed that it had furnished returns both under the Bengal Finance (Sales Tax) Act, 1941, and under the Central Sales Tax Act, 1956, for the four quarters ending 31st March, 1971. The petitioner claimed that no sales tax was payable in respect of the said inter-State sales of jute goods manufactured out of jute upon which it had paid jute tax at the time of purchase of raw jute. The petitioner in its said returns had also shown the amounts of its sale of jute goods in the course of export. Further it had claimed deductions from its gross turnover of sales allegedly covered by declarations furnished by other dealers.
(3.) The Commercial Tax Officer, Esplanade Charge, had served notices in form VI under Section 11(1) of the State Sales Tax Act and also in form 3 under Section 9 of the Central Sales Tax Act, 1956, for assessment of sales tax in respect of the aforesaid period. The petitioner has prayed in these rules for writs in the nature of prohibition or prohibiting the respondents from proceeding with the aforesaid notices of assessments under the State and Central Sales Tax Acts for the four quarters ending March, 1971. The petitioner has also prayed that writs in the nature of mandamus be issued directing the respondents to complete pending jute tax assessments and for directing the respondents to refund sales taxes already paid and deposited by the petitioner. The petitioner has further prayed that writs of certiorari be issued quashing the aforesaid notices of the assessment proceeding under the Bengal Finance (Sales Tax) Act, 1941, and under the Central Sales Tax Act, 1956.;