2001 (5) TMI 929

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..... 432(W) of 1976 (Gulabchand Harekchand v. State of West Bengal) Reported in [1985] 59 STC 224 (Cal). in a co-ordinate jurisdiction it was held that tax cannot be levied on "gudakhu" as this is covered by the expression "tobacco". The petitioner's claim for exemption under rule 3(28)(b) of the Bengal Sales Tax Rules, 1941 should be allowed and further held that as "gudakhu", not being a tooth pa .....

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..... division Bench by upholding the same up to 28th April, 1979 has a binding effect in this matter. 4.. Under the circumstances, rule is made absolute. Interim order, if any, stands confirmed. 5.. Thus, the writ petition stands disposed of. No order is passed as to costs. 6.. Since the matter is related to different periods only but in-between the self-same parties, the matter is re-numbered n .....

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