- (1.) The Court: The Writ-petitioner which is a decorating firm has moved this Writ Court praying for a writ of Mandamus and Prohibition directing the respondent - Sales Tax Authorities not to demand or impose or collect any sales tax from the writ petitioner in respect. of its business transactions as decorators for erection of pandals. It is complained that the Inspector of Sales Tax Department had been visiting the business premises of the writ petitioners and had been demanding such Sales Tax. But, the pandals erected by the writ petitioners at the instance of the customers not being "Goods," such erection of pandals does not in any way come within the definition of the Sales given in Section 2(g) of the Benga1 Finance (Sales Tax) Act 1941. It is submitted that a pandal, erected with bamboo posts or other such posts, is fixed at particular place and such pandal does not come within the definition of "Goods" as given in Section 2(4) of the Bengal Finance (Sales Tax) Act, 1941.
(2.) Even though the Notice has been served upon the respondents none of them has entered appearance to oppose this writ petition. It appears from Annexure 'B' to the writ petition that before filing this writ petition the writ petitioners sent a letter, dated 16.12.1985 to all the respondents urging them not to charge any sales tax for the transaction of erection of pandals or structures in connection with the business of decorators.
(3.) It is submitted by Mr. Mitra on behalf of the writ petitioners that after sending this letter, dated 16.12.1985 and even during this whole period for which the writ petition has been kept pending no further action has been taken by the respondents for charging any sales tax for the pandals erected by them on behalf of the customers. However, he prays that until and unless a writ in the nature of prohibition is issued against the threatened action of the respondent Authorities, the petitioners' interest will be affected in future.;