( 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 Ac