Banerjee, J. - (1.) This is a reference under Section 21(3) of the Bengal Finance (Sales Tax) Act, 1941.
(2.) The assessee, Messrs Phelps & Co. (Private) Limited, carries on business, amongst other places, at No. 21, Old Court House Street, in the town of Calcutta. The assessee is registered as a dealer under the Bengal Finance (Sales Tax) Act. It carries on business as tailors, drapers, out-fitters and industrial "gloves" manufacturers.
(3.) The period of assessment, with which we are concerned in this reference, is in respect of four, quarters ended on 31st March, 1956. For the period in question, the assessee-dealer claimed the following deductions from its turnover, under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, namely : JUDGEMENT_511_STC20_1967Html1.htm;