Judgment

SINHA, C.J.I. : This is a direct appeal by special leave granted by this Court on September 7, 1959, against the order, dated June 17, 1959, passed by the first respondent - the Commercial Tax Officer - assessing the appellant to central sales tax amounting to Rs. 42,647 odd, for the period July 30, 1957 to March 31, 1958, under the Central Sales Tax Act (LXXIV of 1956) - which hereinafter will be referred to as the Act. The second respondent is the State of West Bengal, an the third respondent is the Union of India.

2. In view of the order we propose to make in this case, it is not necessary to state in any detail the facts and circumstances leading up to this appeal. The appellant is a partnership firm, under the Indian Partnership Act, with its principal place of business at 18 Netaji Subhas Road, Calcutta, within the jurisdiction of the first respondent. The appellant alleges that he carries on business of two kinds, namely, (1) of a dealer in coal and coke, and (2) of a middleman bringing about sales coal and coke between Colliery owners and consumers. In respect of its business as a dealer, the appellant is a registered dealer under the Bengal Finance (Sales Tax) Act (