S.K.Mukhekjea, J. - (1.) This application has come up before us for decision, on a reference made by P.K. Banerjee, J., under Rule 1(1) of Chapter II of the Appellate Side Rules.
(2.) The reference involves the question of validity of the retrospective operation of the definition of "business" in Clause (la) of Section 2 of the Bengal Finance (Sales Tax) Act, 1941, a definition introduced by means of an amendment by Sub-section (1) of Section 4 of the West Bengal Taxation Laws (Amendment) Act, 1969, and similar enactments.
(3.) The petitioners, Bengal Paper Mill Company Limited, carry on business of manufacturing paper. They are registered dealers under the Bengal Finance (Sales Tax) Act, 1941.;