Dipak Kumar Sen, J. - (1.) Under Section 21(1) of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), the West Bengal Commercial Taxes Tribunal has drawn up a statement of case and has referred the following questions: (1) Whether, in the facts and circumstances of the case, the deduction claimed under Section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, for sales to the registered dealers, namely, M/s. Reliance Supply Agency and Bharati Distributors, aggregating to Rs. 1,16,425 should have been allowed. (2) Whether or not upon a true and correct interpretation of Clause (iv) of Section 14 of the Central Sales Tax Act, 1956, 'wire' and 'wire-nails' should be considered as goods of special importance within the meaning of that section.
(2.) The facts found and/or admitted in the proceedings below are shortly as follows : M/s. Hind Wire Industries, the assessee, is a manufacturer of wire and wire-nail. In respect of sales tax assessment for the year ended Asar Sudi 1, 2018, corresponding to 14th June, 1961, the assessee disclosed a gross turnover of Rs. 50,70,886.51 and claimed deduction under Section 5(2)(a)(ii) of the said Act, inter alia, in respect of two registered dealers, namely, M/s. Reliance Supply Agency and M/s. Bharati Distributors.
(3.) The Commercial Tax Officer found that the registration certificate of M/s. Reliance Supply Agency had been cancelled on 19th November, 1962 and that since 31st March, 1958, the said registered dealer had defaulted in submission of its own sales tax returns. On 1st February, 1961, its books of account were seized.;