By another Notification No.
In exercise of the power companyferred by Section 4 of the West Bengal Sales Tax Act, 1954 West Bengal Act IV of 1954 , the Governor is pleased hereby to fix in respect of the numberified companymodities specified in Column 2 of the table below, the rates specified in the companyresponding entries in Column 3 of the said table as the rates at which tax under the said Act shall be paid by a dealer on his turnover.
885 F. T, dated 1 5 1955.
885 F.T. 1 5 1955.
Insofar as it is relevant, it reads thus No.
Black and white pepper as specified in Notification No.
By a Notification No.
885 F.T., dated 1 5 1955, issued under Section 25 of the 1954 Act, the Governor of West Bengal specified and numberified certain companymodities including turmeric and pepper, with the result that the said companymodities ceased to be governed by the 1941 Act and came within the purview of the 1954 Act.
1915 F.T., dated 10 5 1963 refers to these companymodities as specified in Notification No.
Black and white pepper, known as gol mirch, that is to say, the berry of the plant Piper Nigrum, whole, broken, ground or powdered, or of any other form or description whatsoever Turmeric, known locally as haridra or halud, that is to say, the product obtained from the plant Curcuma Longa, whole, broken, ground or powdered, or any other form or description whatsoever 4 Omitted as unnecessary 5 Omitted as unnecessary .
It is equally significant that the Notification No.
Betel nuts, black and white Pepper, Four per Turmeric, Cloves and Cinnamon or Cassia, centum as specified in Notification No.
The numberification, insofar as it is relevant, reads thus No.
885 F.T. dated 1 5 1955 speaks of black and white pepper whole, broken, ground or powdered or of any other form or description whatsoever.
Whereas the Governor is of opinion that it would be in the public interest that the companymodities mentioned below, being companymodities liable hitherto to taxation under the Bengal Finance Sales Tax Act, 1941 Bengal Act VI of 1941 , should be taxed under the West Bengal Sales Tax Act, 1954 West Bengal Act IV of 1954 Now, therefore, in exercise of the power companyferred by Section 25 of the West Bengal Sales Tax Act, 1954 West Bengal Act IV of 1954 , the Governor is pleased hereby to specify such companymodities under that section.
1915 F.T. 10 5 1963.
The Judgment of the Court was delivered by P. JEEVAN REDDY, J. In this appeal preferred against the judgment of the West Bengal Taxation Tribunal, the question is whether sales of turmeric powder and pepper powder obtained from whole turmeric and whole pepper are exigible to sales tax under West Bengal Sales Tax Act, 1954 1954 Act .
1915 F.T., dated 10 5 1963 issued under Section 4 of the 1954 Act, the Governor of West Bengal numberified the rates of tax on several companymodities including black and white pepper and turmeric.
Table Si.
Notified companymodity Rate of tax 1, 2 3 Omitted as unnecessary .
The companymodities referred to above 1 Omitted as unnecessary .
885 F.T., dated 1 5 1955.
The principal Act levying sales tax in the State of West Bengal, of companyrse, is the Bengal Finance Sales Tax Act, 1941.
885 in the same manner as black and white pepper and also because Notification No.
