JUDGMENT

M. Jagannadha Rao, J.-Leave granted in S.L.P. (Civil) No. 13125 of 1990.

2. These two appeals have been filed by the Calcutta Iron Merchants Association. Civil Appeal No. 3234 of 1990 is filed against the order of the West Bengal Taxation Tribunal Calcutta (hereinafter called the Tribunal) dated 31.7.1989 in Revision Case No. R.N.-144 (T) of 1989. The connected Civil Appeal (arising out of S.L.P. (Civil) No. 1312 of 1990) in which we are passing separate orders is filed against the order of the same Tribunal in Case No. R.N. 89 of 1990 dated 6.7.1990.

3. To the extent the Tribunal held in its orders dated 31.7.1989 and 6.7.1990 against the State of West Bengal there are no appeals before us by the State. Appeals are preferred only by the appellant - Association aggrieved by that part of the orders of the Tribunal by which the Tribunal read down sub clause (vd) of Section 5(2) of the Bengal Finance (Sales Tax) Act 1941 (hereinafter called the 1941 Act) and the relevant rule, namely, Rule 27A (i) (1b) (ii) (c) (i) of the Bengal Sales Tax Rules, 1941 and treating them as "directory" and not mandatory. Appellant Association contends in these appeals that having regard to the l