JUDGMENT

Sen, J.-O.P. Lodha and others (hereinafter described as the firm ) carry on business under the trade name M/s. Prakash Trading Corporation. Its place of business is at No. 161/1, M.G. road, Calcutta. The business of the firm is to sell goods on its own behalf and also on behalf of 24 other principals on commission agency basis. The Commercial Tax Officer, Colootola Charge assessed the firm to sales tax under Section 6B of the Bengal Finance (Sales Tax) Act, 1941 on total turnover of the firm comprising of sales made by the firm on its own behalf as well as on behalf of 24 principals for whom the firm acted as commission agent. The firm preferred an appeal to the Assistant Commissioner of Commercial Taxes who agreed with the Commercial Tax Officer. The West Bengal Commercial Taxes Tribunal on further appeal, also took the same view.

2. On further appeal, the West Bengal Taxation Tribunal came to the conclusion that the assessment of the firm by including it its turnover sales made by it as commission agent of 24 other principals was erroneous in law. It was of the view that the liability of the firm and others for sales tax was confined to the sales effected by it on its ow