JUDGMENT

B.P. Jeevan Reddy, J.

1. In this appeal preferred against the judgment of the West Bengal Taxation Tribunal, the question is whether sales of turmeric powder and pepper powder obtained from whole turmeric and whole pepper are exigible to sales tax under West Bengal Sales Tax Act, 1954 (1954 Act). The principal Act levying sales tax in the State of West Bengal, of course, is the Bengal Finance (Sales Tax) Act, 1941. By a Notification No. 885-F.T. dated May 1, 1955, issued under Section 25 of the 1954 Act, the Governor of West Bengal specified and notified certain commodities including turmeric and pepper, with the result that the said commodities ceased to be governed by the 1941 Act and came within the purview of the 1954 Act. The Notification, in so far as it is relevant, reads thus:

"No. 385-F.T.-Ist May, 1955.-Whereas the Govenor is of opinion that it would be in the public interest that the commodities mentioned below, being commodities liable hitherto to taxation under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), should be taxed under the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954);

Now, therefore, in exercise of the power conferred b