1994 (4) TMI 372

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..... section 8 of the West Bengal Taxation Tribunal Act, 1987, read with article 323-B of the Constitution of India. The grievance of the applicant is against interception of a consignment of jute at Chichira check-post on or about January 4, 1994 and recovery of purchase tax of Rs. 2,700 as purchase tax under the Bengal Raw Jute Taxation Act, 1941. Another grievance of the applicant is that the trans .....

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..... lected from the applicant. Moreover, the learned State Representative submits that the impugned transactions in question are in course of inter-State trade and commerce and therefore entitled to exemption under section 23(b). In that view of the matter, the application is finally disposed of and allowed. It is declared that the officers in-charge of check-posts set up under the sales tax laws of .....

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