D.Basu, J. - (1.) This Rule is directed against the orders at annexures 'G' and 'H' to the petition, dated 13th July, 1962, and 31st January, 1963, respectively.
(2.) The petitioner-firm carries on the business of manufacturing patent and proprietary medicines, toilet goods etc. for sale and is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act") and holds the Registration Certificate No. BH/50 which was issued to it on 20th September, 1941 (annexure 'A'). In this certificate, its business is described as "manufacturing wholesale and retail", and as to exemption from sales tax, it is stated: JUDGEMENT_447_STC19_1967Html1.htm
(3.) The petitioner's case is that on the strength of the above exemption clause in the certificate, the petitioner used to purchase, free of tax, "paper and ink" necessary for the printing of its cartons, labels and directions etc. which are necessary for the marketing and sale of the finished products manufactured by it and that the price upon which sales tax is realised from it is inclusive of the cost of making the cartons, labels etc. It is added that the petitioner has its own printing press for the printing of the said materials.;