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TMI Blog1971 (1) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. -------------------------------------------------- The judgment of the court was delivered by SHAH, C.J.-Section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941, provides: "(2) In this Act the expression 'taxable turnover' means in the case of a dealer who is liable to pay tax under section 4 or under sub-section(3) of section 8, that part of his gross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed coal to the Fuel Inspector, Eastern Bengal Railway, East Pakistan, of the total value of Rs. 88,929-10-0. In respect of this supply of coal, bills were drawn by the respondent in the name of the Deputy Coal Commissioner (P), Ministry of Steel and Mines, Government of India. Under an arrangement between the Government of India and the Government of Pakistan, the price of coal so supplied was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay sales tax in respect of coal supplied to the Government of Pakistan. Against that order of the High Court, this appeal has been filed by the State of West Bengal. It is urged in the first instance that the High Court was incompetent to entertain the writ petition because the respondent had failed to exhaust the statutory remedies permissible under the Bengal Finance (Sales Tax) Act. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut for its interference with the order passed by the Deputy Commissioner, and we see no reason to hold that the High Court had not properly exercised jurisdiction in this case. The facts were apparently not in dispute, and the only question was whether in the facts and circumstances of the case, the respondents were entitled to the exemption claimed by them. In the circumstances the High Court can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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