( 1 ) THIS application has beentaken out by M/s. Rasoi Products, a partnership firm and Dilip Kumar Basu, a partner of the said firm, for necessary relief under Article 226 of the Constitution of India.

( 2 ) THE petitioners deal in turmeric popularly known as halud or haridra and black and white pepper ground, powdered or in any other form or description, secured by purchase from the local market in Calcutta within the State of West Bengal. According to the petitioners, halud is a notified commodity which had been purchased by the petitioners from different dealers in Calcutta upon payment of taxes under the West Bengal Sales Tax Act, 1954. The petitioners are neither importer nor producer, processor or manufacturer of the said notified commodities under the Bengal Finance (Sales Tax) Act, 1941. The petitioners had purchased the said goods from the dealers who in turn have paid taxes to the State under the West Bengal Sales Tax Act of 1954 at the point of import into West Bengal. Petitioner No. 1 has been registered under the Bengal Finance (Sales Tax) Act of 1941 with the appropriate authorities and its registration certificate No. is SH/3931a. The petitioner