JUDGMENT

Thomas, J.-The question raised in all these appeals is whether an assessee is liable to pay interest under Section 10A of the Bengal Finance (Sales Tax) Act, 1941, on the turnover tax for the period during which recovery of the tax amount was stopped by orders of the High Court. West Bengal Taxation Tribunal answered the said question against the appellants and hence these appeals by special leave.

2. For dealing with the aforesaid question, only necessary facts need be mentioned: A new provision (Section 6B) was included in the Bengal Finance (Sales Tax) Act, 1941, (hereinafter referred to as the Act for short) and an identical provision was included in the West Bengal Sales Tax Act, 1954 as Section 4AAA. The effect of the new provision was that they imposed a tax on the turnover of a dealer whose annual aggregate gross turnover exceeded Rs. Fifty lakhs. The provisions came into force on 1.4.1979. These appellants were concerned with Section 6B of the Act and hence, they filed writ petitions before the Calcutta High Court challenging the validity of the aforesaid provision. The High Court, on admission of the writ petitions, granted interim relief by injuncting West Beng