The Act came into force on March 23, 1995.
2003 2 SCR 668 The Judgment of the Court was delivered by SYED SHAH MOHAMMED QUADRI, J. Civil Appeal Nos.
It repealed the Bengal Finance Sales Tax Act, 1941 which was then in force.
5863 64/1997, 5865 66/1997 and 5534/1997 These appeals from various orders of the West Bengal Taxation Tribunal for short, the Tribunal raise a companymon question as to the companystitutional validity of provisions, mentioned hereunder, of the West Bengal Sales Tax Act, 1994 West Bengal Act XV1X of 1994 for short, the Act and the Rules made thereunder.
