Prabir Kumar Majumdar, J. - (1.) This application under Article 226 of the Constitution of India is directed against the order dated 22nd July, 1988, passed by the Commercial Tax Officer, Manicktola charge, by which the Commercial Tax Officer, Manicktola charge, has held that the petitioners' sports magazine "Khela" is not a newspaper for the purpose of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act"), and the petitioner No. 1 being the dealer is not entitled to the benefit of purchasing raw materials at a concessional rate on the strength of declaration in form XXIVA for use in the publication of "Khela".
(2.) The petitioner No. 1 is the printer and publisher of the newspaper "Aajkaal" and also a dealer under the said Act as also the Central Sales Tax Act. It is the case of the petitioner No. 1 (hereinafter referred to as "the company") that the business of the company is to manufacture or produce daily newspapers and periodicals and by virtue of registration certificate granted to the company under the relevant Sales Tax Act, the company for the purpose of manufacturing or producing newspapers and periodicals is entitled to purchase raw materials such as machineries and parts, accessories containing parts and newsprints for composing and also consumable stores as may be required in the manufacture of those newspapers and periodicals. It is claimed by the company that it is also entitled to purchase packing materials at concessional rate as prescribed from time to time under the Sales Tax Act.
(3.) The short point involved in this application is that if the said sports periodical "Khela" is a newspaper within the meaning of the said Act, then the company would be entitled to have raw materials as referred to above at a concessional rate.;