M.N.Roy, J. - (1.) The petitioner Messrs. Metal Alloy Company Private Limited (hereinafter referred to as the said company), a company registered under the Companies Act, 1956, obtained this rule against an order of assessment dated 8th September, 1971, made in Case No. 80E/68-69, by the Commercial Tax Officer, Bhawanipur Charge (respondent No. 1) and the appellate order dated 16th February, 1973, made in Appeal Case No. 777 of 1971-72 by the Assistant Commissioner, Commercial Taxes, Calcutta (South) Circle (respondent No. 2). The said company has also challenged the consequential issue of the certificate under Sections 4 and 6 of the Public Demands Recovery Act, in Certificate Case No. 15-ST (BH) 72-73 for the year 1967 under the Central Sales Tax Act, 1956.
(2.) The said company has stated that at all material times the same carried on and still carries on business of manufacture and supply, inter alia, of stirrup pumps and is regularly assessed to sales tax under the Bengal Finance (Sales Tax) Act as well as the Central Sales Tax Act (hereinafter referred to as the State Act and the Central Act respectively). It has also been contended by the said company that the same has so far paid all the tax demands as raised.
(3.) It appears that on or about 3rd March, 1967, the said company obtained a contract from the Directorate of Health Services, Madhya Pradesh, for the supply of stirrup pumps and such supplies were to be made according to specifications laid down by the Malaria Institute of India, New Delhi, subject to a further stipulation that the pumps so supplied would be checked at unit level and payments should be made if they were according to specifications and were perfectly in order. Apart from such contract, a similar order for the supply of stirrup pumps was also secured by the said company from the Medical Health and Family Planning Directorate, Rajasthan, on the stipulation that the pumps so supplied would be checked and should be according to the approved standard specifications as laid down by the World Health Organisation. The said company in its turn duly effected the supplies of stirrup pumps to Madhya Pradesh Government as well as Rajasthan Government under the contracts as aforesaid.;