Supreme Court · 1974 INSC 223 · Decided 5 November 1974
India Tobacco CO. L1D. v. The Commercial Tax Officer, Bhavanipore & ORS.
- Court
- Supreme Court of India
- Citation
- 1974 INSC 223 · [1975] 2 S.C.R. 612
- Case number
- CIVIL APPEAL No. 1183/1970
- Decided
- 5 November 1974
- Bench
- HANS RAJ KHANNA, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Interpretation of statutes-Repeal, nature of-Bengal Finance ·(Sales Tax) Act, 1941, if repealed, with regard to cigarettes by West Bengal Sales Tax Act, 1954-West Bengal Sales Tax (.'4.mendment) A.ct, 1958-EjJect of, Under the Bengal Finance (Sales Tax) Act, 1941, the definitions of 'goods' cover 'clgarettes' and a dealer in cigarettes. Under s. 5(2)(a)(ii), a dealer would be entitled to pur· chase free of tax goods required by him for use in the manufacture of cigarettes. Section 23 of the West Bengal Sales Tax Act, 1954, excepts everything relating to cigarettes from the
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