1948 (8) TMI 16 - HC - VAT and Sales Tax

Summary

The High Court of Calcutta directed the Board of Revenue to refer the question of whether "ice" should be exempt from sales tax. The judge sitting on the Original Side can hear the application for a statement of case under Section 21 of the Bengal Finance (Sales Tax) Act. The period of limitation for the application should exclude the time taken to obtain a copy of the Board's order. The jurisdiction conferred by Section 21 is considered a special jurisdiction. The application was allowed, with each party bearing their own costs.