The President is himself an iron merchant carrying on his business.
The 2nd appellant and the members of the Association are dealers under the 1941 Act in respect of iron and steel.
R.N. 144 T of 1989.
Civil Appeal No.
It was companytended before the Tribunal that under the above provision in Section 5 2 a vd which was introduced in 1985 with effect from 1.4.1985, the point of taxation was changed to the first point of sale from the last point of sale inside the State of West Bengal.
3234 of 1990 The following are the relevant facts The 1st appellant is a registered Association and the 2nd appellant is its President.
Appeals are preferred only by the appellant Association aggrieved by that part of the orders of the Tribunal by which the Tribunal read down Sub clause vd of Section 5 2 of the Bengal Finance Sales Tax Act 1941 hereinafter called the 1941 Act and the relevant rule, namely, Rule 27A i 1b ii c i of the Bengal Sales Tax Rules, 1941 and treating them as directory and number mandatory.
Civil Appeal No.
Leave granted in S.L.P. Civil No.
The said writ petition stood transferred to the Tribunal and was disposed of by Judgment dated 31.7.1989 in R.N. 144 T of 1989 and batch.
3234 of 1990 is filed against the order of the West Bengal Taxation Tribunal, Calcutta herein after called the Tribunal dated 31.7.1989 in Revision Case No.
In the writ petition, the companystitutional validity of Section 5 2 a vd of the Act as it stood from 1.4.1985 to 1.4.1989 before the same was amended in 1989 by West Bengal Act 3 of 1989 with effect from 1.4.1989 was challenged under Article 226 of the Constitution of India in the High Court of Calcutta.
R.N. 89 of 1990 dated 6.7.1990.
These two appeals have been filed by the Calcutta Iron Merchants Association.
1312 of 1990 in which we are passing separate orders is filed against the order of the same Tribunal in Case No.
To the extent the Tribunal held in its orders dated 31.7.1989 and 6.7.1990 against the State of West Bengal there are numberappeals before us by the State.
13125 of 1990.
The companynected Civil Appeal arising out of S.L.P. Civil No.
Appellant Association companytends in these appeals that having regard to the language employed in the latter part of sub clause vd of Section 5 2 a , the said language is number capable grammatically of such a companystruction.
