Betel nuts, black and white Pepper, Turmeric, Cloves and Cinnaamon or Cassia, as specified in Four per numberification No.885 F.T., dated 1st May, 1955.
In so far as it is relevant, it reads thus No.l915 F.T. 10th May, 1963.
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.
Table Sl.
By a Notification No.
885 F.T. dated May 1, 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.
2 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 from or description whatsoever 4 Omitted as unnecessary 5 Omitted as unnecessary .
The Notification, in so far as it is relevant, reads thus No.
By another Notification No.1915 F.T. dated May 10, 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.
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 companyumn 2 of the table below, the rates specified in the companyresponding entries in companyumn 3 of the said table as the rates at which tax under the said Act shall be paid by a dealer on his turnover.
The companymodities referred to above 1 Omitted as unnecessary .
Notified companymodity Rate of tax 1, 2 Omitted as unnecessary .
385 F.T. Ist May, 1955.
The principal Act levying sales tax in the State of West Bengal, of companyrse, is the Bengal Finance Sales Tax Act, 1941.
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 .
