Camphor is a notified commodity under the West Bengal Sales Tax Act, 1954, and converting camphor powder into camphor cubes constitutes processing within the meaning of the Act.

( 1 ) THE petitioner, Om Prakas Gupta, carries on business, under the trade name of Messrs S. D. Gupta and Co. , in camphor cubes. He says that he purchases camphor in powder form from the market, converts camphor powder into camphor cubes and sells such cubes in the market, under brands---"elephant", "moon" and " Arati ".

( 2 ) THE petitioner says that he was registered as a dealer under Section 7 of the Bengal Finance (Sales Tax) Act, 1941, and that the Commercial Tax Officer, Jorasanko Charge, assessed him to sales tax, under Section 11 (2) of the Bengal Finance (Sales Tax) Act, for the period 15th November, 1955, to 30th June, 1958, by an order dated 9th February, 1959. Thereupon, the petitioner filed an application before the Commercial Tax Officer for cancellation of his registration as a dealer under the Bengal Finance (Sales Tax) Act, on the plea that camphor was not a taxable commodity under the Bengal Finance (Sales Tax) Act and he, as a dealer in camphor, need not remain as a registered dealer under the said Act. He followed up the application by a second one, therein taking up the plea that camphor was a drug within the definition of Indian Drugs Act and that the provisions of Bengal Finance (Sales Tax) Act were not applicable thereto and as such the assessment of tax upon the petitioner for sale of camphor during the period 15th November, 1955, to 30th June, 1958, should be set aside.

( 3 ) THE Commercial Tax Officer rejected both the applications by an order dated 9th September, 1955. The petitioner moved the" Assistant Commissioner of Commercial Taxes against the aforesaid order. The Assistant Commissioner thereupon directed the Commercial Tax Officer to make an on-the-spot enquiry at the petitioner's place of business and submit a report on the following two points: (1) whether camphor tablets manufactured by the petitioner were exclusively made of camphor powder, and (2) whether the petitioner had any liability to pay tax under the Bengal Finance (Sales Tax) Act. The Commercial Tax Officer made an enquiry, as directed, and submitted the following reports: the dealer is engaged in making 'camphor' tablets and sells them.

( 4 ) THE dealer claims that the camphor does not come under the purview of B. F. (ST) Act, 1941.

( 5 ) IT comes under the jurisdiction of 1954 Act (See Section 23 of 1954- Act ).

( 6 ) AS such the dealer has surrendered the R. C. No. JK/2884a for favour of issue of a R. C. under 1954 Act.

( 7 ) THE current Rokar and cash memo are signed.

( 8 ) IN paragraph II of the affidavit-in-opposition it is stated that the reports of the Commercial Tax Officer also mentioned that the petitioner was found to manufacture tin containers for camphor tablets. Mr. Bankim Chandra Dutt, learned Advocate for the respondents, in his fairness, conceded that the aforesaid statement in the affidavit-in-opposition was incorrect and expressed his regret for the untrue embellishment sought to be introduced by the affidavit-in-opposition.

( 9 ) ON receipt of the report, the Assistant Commissioner of Commercial Taxes made the following order, on 24th April, 1960, upon the application made by the petitioner: camphor has by recent decision of this Directorate been treated as a kind of medicine and it is, therefore, being taxed under the West Bengal Sales Tax Act, 1954. Finding that the petitioner is nothing but a manufacturer of camphor tablets, I hold that the petitioner would not be liable to pay tax under the Bengal Finance (Sales Tax) Act, 1941, so long as his business is restricted to dealing on camphor tablets or camphor. The registration certificate granted under the Bengal Finance (Sales Tax) Act, 1941, would, therefore, no longer remain in force.

( 10 ) THE respondent Commercial Tax Officer thereafter felt that it was necessary to assess the petitioner under Section 9 (3) of the West Bengal Sales Tax Act, 1954, and issued a notice in Form VI, dated 2nd May, 1960, calling upon the petitione