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 by Section 25 of the West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954), the Governor is pleased hereby to specify such commodities under that section.

The commodities referred to above:

(1) (Omitted as unnecessary).

(2) black and white pepper, known as gol mirch, that is to say, the berry of the plant "piper Nigrum", whole, broken, ground or powdered, or of any other form or description whatsoever;

(3) Turmeric, known locally as haridra or halud, that is to say, the product obtained from the plant "Curcuma Longa", whole, broken, ground or powdered, or any other from or description whatsoever;

(4) (Omitted as unnecessary);

(5) (Omitted as unnecessary)."

2. By another Notification No.l915-F.T. dated May 10, 1963 issued under Section 4 of the 1954 Act, the Governor of West Bengal notified the rates of tax on several commodities including black and white pepper and turmeric. In so far as it is relevant, it reads thus:

"No.l915-F.T. -10th May, 1963. -In exercise of the power conferred by Section 4 of the West Bengal Sales Tax Act, ]954 (West Bengal Act IV of 1954), the Governor is pleased hereby to fix in respect of the notified commodities specified in column 2 of the table below, the rates specified in the . corresponding entries in column 3 of the said table as the rates at which tax under the said Act shall be paid by a dealer on his turnover.

Table

Sl.No. Notified commodity Rate of tax

1, 2 (Omitted as unnecessary).

&3

4. Betel-nuts, black and white Pepoer. Turmeric, Four per

Cloves and Cinnaamon or Cassia, as specified in centum

notification . No. 885- F.T., dated 1st May, 1955.

S.No. (5) to (16) - (Omitted as unnecessary).

This will take effect from the 10th day of May, 1963."

(Emphasis supplied)

3. It is the common case of the parties before us that under the 1954 Act, the tax is a single point tax leviable at the first point of sale.

4. The appellant says that he purchases whole black pepper and whole turmeric within the State of West Bengal and converts them into pepper powder and turmeric powder for sale. His contention is that black pepper and pepper powder and similarly turmeric and turmeric powder are one and the same goods and inasmuch as whole black pepper and whole turmeric suffered tax when it was sold by the selling dealer to the appellant, the powders derived from them are not exigible to tax when sold by him. For the same reason, he says, he need not register himself as a dealer under the Act. The department, however, took the view that pepper and pepper powder and similarly, turmeric and turmeric powder are different goods and, therefore, the pepper powder and turmeric powder when sold by the appellant arc exigib