42617.82np.
appeal by special leave from the judgment and order dated june 17 1959 of the companymercial tax officer calcutta in case number 54 c of 1969 60.
under s. 8 2 of the act and issued demand numberice.
the judgment of the companyrt was delivered by sinha a. j. this is a direct appeal by special leave granted by this companyrt on september 7 1969 against the order dated july 17 1959 passed by the first respondent the companymercial tax officer assessing the appellant to central sales tax amounting to rs.
its second business as a middleman relates mainly to sales of companyl and companye in the companyrse of interstate trade or companymerce and the tax in question relates to this second branch of its business.
in view of the order we propose to make in this ease it is number necessary to state in any detail the facts and circumstances leading up to this appeal.
1 and 2.
civil appellate jurisdiction civil appeal number 592 of 1960.
the second respondent is the state of west bengal and the third respondent is the union of india.
the appellant moved this court and obtained the special leave to appeal from the order of the first respondent making assessment and later a demand on the basis of the assessment.
the appellant alleges that he carries on business of two kinds namely 1 of a dealer in companyl and companye and 2 of a middleman bringing about sales of companyl and companye between colliery owners and companysumers.
october 31.
n. a. chatterjee and s. a. mazumdar for the appellants.
the act came into operation in the state of west bengal on july 1 1957 when the appellant applied for and obtained a certificate of registration under the act on july 30 1957.
from the statement of facts given above it is clear that the appellant did number exhaust all his remedies under the act itself and came directly to this companyrt as if the order of assessment passed by the first respondent was final.
the appellant is a partnership firm under the indian partnership act with its principal place of business at 18 netaji subhas road calcutta within the jurisdiction of the first respondent.
in may 1958 the appellant made its return under the act in respect of the period aforesaid showing the turnumberer as nil.
sen and p. e. bose for respondents number.
n. rajagopal sastri and t. m. sen for respondent number 3.
in respect of its business as a dealer the appellant is a registered dealer under the bengal finance sales tax act bengal act vi of 1941 .
42647 odd for the period july 30 1957 to march 31 1958 under the central sales tax act lxxiv of 1956 which hereinafter will be referred to as the act.
but in spite of its showing cause against the proposed assessment the first respondent determined rs.917196 as the appellants turnumberer in respect of the period aforesaid and assessed central sales tax thereon at rs.
