Dipak Kumar Sen, J. - (1.) Government of India Forms Stores, the assessee, is a department of the Government of India. The said department supplies official forms to various departments of the Government of India as also to undertakings belonging either to the Government of India or the State Governments. For supply of such forms the assessee charges to the concerns supplied the value of the forms supplied, cost of packing and an amount described as "levy charge" being 10 per cent of the total amount of the previous two items.
(2.) The assessee is registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941.
(3.) The Commercial Tax Officer, Sealdah Charge, in the course of examination of the sales journals of the assessee found that during the period from the 1st April, 1965 to the 31st March, 1966, there had been inter-State supply of forms by the assessee as aforesaid and a total amount of Rs. 1,78,671.83 had been realised by the assessee on account thereof.;