- (1.) These matters, viz., Appeals Nos. 271/80, 291/80, 319/80, 321/80, 320/80, 322/80, /80, 270/80, 272/80, 277/80, 278/80, 274/80, 273/80, 276/80, 275/80, 279/80, 280/80, 282/80, 281/80, 286/80, 284/80, 283/80, 285/80, 287/80, 288/80, 289/80, 292/80, 294/80, 293/80, 290/80, 295/80, 280/80, /80, /80, 330/80, /80, /80, /80, /80, /80, on the Original Side and Appeals Nos. F.M.A.T. Nos. 2941 to 2943 of 1980, 2305 of 1980, 2361 to 2363 of 1980, 2308 of 1980, 80 of 1982, 2623 to 2625 of 1980, 992 of 1986, 2722 and 2723 of 1980, 1064 of 1987, 820 to 824 of 1987, 2721 of 1980, 81 of 1982, 3501 of 1981, 779 of 1981, 2362 of 1984, 2363 of 1984, 3714 of 1984, 3185 of 1984, 2312 of 1980, 1226 of 1981, 231 of 1984 and 68 of 1984 on the Appellate Side and Writ Petition No. C.R. 6682 (W) of 1982 referred to the larger Bench by the learned single Judge involve common question of law and, therefore, are being decided by a common judgment.
(2.) The propositions of law that fall for consideration pertain to the validity of the provisions of Section 6B of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the said Act of 1941") and the provisions of Section 4AAA of the West Bengal Sales Tax Act, 1954 (hereinafter referred to as "the Act of 1954") which were incorporated in the said Acts respectively by the Bengal Finance (Sales Tax) Amendment Act, 1979 (hereinafter referred to as "the 1979 Amendment").
(3.) Learned counsel appearing for the appellants and the writ petitioners have broadly canvassed the proposition of law that herein are indicated below: 1. That the West Bengal State Legislature was incompetent to enact the 1979 Amendment which provided for the imposition of "turnover tax" inasmuch as the turnover tax is not a tax on sales but is a tax on income of a dealer which subject does not come within the ambit of entry 54 of List II of the Seventh Schedule to the Constitution of India. 2. That the provisions of Section 6B(4) prohibiting a dealer from realising from its purchasers the turnover tax payable by him come in direct conflict with the provisions of Section 64A of the Sale of Goods Act, 1930 which is a Central legislation and since the 1979 Amendment had not received the assent of the President the same is invalid by virtue of the provisions of article 254 of the Constitution of India. 3. That since the expression "gross turnover" refers to the aggregate of turnover of taxable sales as also of non-taxable sale, so the provision of Section 6B runs counter to the provisions of entry 92A and article 286 of the Constitution of India as also Section 27 of the Act.;