Sales to Messrs, Indian andard Wagon Co. Ltd. for Rs.
51,554 8 0.
This appeal by special leave arises from a judgment of the High Court of Calcutta in a reference made to it under Section 21 3 of the Bengal Finance Sales Tax Act, 1941 Act VI of 1941 .
That was a reference made by the Board of Revenue, West Bengal in pursuance of the directions given by the High Court.
After stating a case, the Board referred 3 questions to the High Court at the instance of the assessee companypany.
That order was affirmed by the Assistant Commissioner of Commercial Taxes in appeal as well as by the Board of Revenue.
20,150 1 0.
In respect of the assessment for the 4 quarters ending on the 31st March, 1957 the said dealer in its claim for exemption under Section 5 2 a ii of the Act, included the following transactions Sales to Messers.
The Commercial Tax Officer, Esplanade Charge, who assessed the dealer found that the above transactions related to the sales of different types of hand gloves which the purchasing dealers purchased for the purpose of the same being used by their workers while being engaged in work in the factories.
Dissatisfied by the order of the Board, the dealer moved the High Court of Calcutta under Section 21 2 of the Act for direction to the Board to state a case.
The Indian Iron and Steel Co. Ltd. for Rs.
Aggrieved by that order the Board of Revenue has companye up in appeal to this Court.
The assessee informed the High Court that it did number want any answer to third question.
The High Court accepted that petition and directed the Board to state to case and submit the questions that the assessee companypany wanted it to submit to the High Court.
The High Court answered questions Nos.
i and ii in favour of the assessee companypany.
The material facts are these Messrs. Phelps Co. Private Ltd. the assessee is a companypany incorporated under the Indian Companies Act, 1913 having its Registered Office in New Delhi.
Thereafter the assessee companypany filed a petition Under Section 21 1 of the Act asking the Board of Revenue to refer certain questions of law to the High Court.
Sales to Messrs. The Hoogly Docking Engineering Co. Ltd, for Rs.
It is carrying on business, amongst other places, at Calcutta.
546 2 0.
The Board refused to refer those questions.
It was registered as a dealer under the Bengal Finance Sales Tax Act, 1941 and was carrying on the business of tailors, drapers, out fitters and industrial gloves manufacturers.
