D. S. TEWATIA, C. J.

( 1 ) THESE matters, viz. , Appeals Nos. 271/80, 291/80, 319/80, 321/80, 320/80, 322/80, /80, 270/80, 272/80, 277/80, 278/80, 274/80, 273/80, 276/80, 275/80, 279/80, 280/80, 282/80, 281/80, 286/80, 284/80, 283/80, 285/80, 287/80, 288/80, 289/80, 292/80, 294/80, 293/80, 290/80, 295/80, 280/80, /80, /80, 330/80, /80, /80, /80, /80, /80, on the Original Side and Appeals Nos. F. M. A. T. Nos. 2941 to 2943 of 1980, 2305 of 1980, 2361 to 2363 of 1980, 2308 of 1980, 80 of 1982, 2623 to 2625 of 1980, 992 of 1986, 2722 and 2723 of 1980, 1064 of 1987, 820 to 824 of 1987, 2721 of 1980, 81 of 1982, 3501 of 1981, 779 of 1981, 2362 of 1984, 2363 of 1984, 3714 of 1984, 3185 of 1984, 2312 of 1980, 1226 of 1981, 231 of 1984 and 68 of 1984 on the Appellate Side and Writ Petition No. C. R. 6682 (W) of 1982 referred to the larger Bench by the learned single Judge involve common question of law and, therefore, are being decided by a common judgment.

( 2 ) THE propositions of law that fall for consideration pertain to the validity of the provisions of Section 6b of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the said Act of 1941") and the provisions of Se

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