1995 (3) TMI 453

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..... Constitution of India in terms of the provisions of the Act of 1987, read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of the High Court has been barred. After hearing Mrs. Sudipa Roy, learned advocate for the applicant and Mr. J.K. Goswami, learned State Representative appearing for the respondents, we .....

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..... ount and counterfoils of used declaration forms previously issued. It was also stated in the order that in the absence of books of account, the officer could not cheek purchases of raw materials vis-a-vis sales. The application is finally disposed of by the following order: The applicant will be at liberty to file a fresh application for declaration forms under the Bengal Finance (Sales Tax) .....

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