TMI Blog1994 (4) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 transactions involving the impugned consignment are in course of inter-State trade o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the State of West Bengal have no jurisdiction to intercept or detain consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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