Bhaskar Bhattacharya, J.

This application under Article 226 of the Constitution of India is at the instance of the State of West Bengal and is directed against order dated 20th November, 2009 passed by the West Bengal Taxation Tribunal in R.N. 271 of 2008 and R.N. 461 of 2008 which were heard analogously and disposed of by a common judgment. In the above two proceedings before the Tribunal constituted under Article 323B of the Constitution of India, the question that had fallen for determination was whether stores and spare parts for plant and machinery used for manufacturing taxable goods would fall within the meaning of ‘consumable stores’ as used in Section 22(4) of the West Bengal Value Added Tax Act, 2003 (“Vat Act”) for the purpose of claiming Input Tax Credit (“ITC”) In the above two proceedings under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the respondents challenged the decision of the State Government not to treat the spare parts of plant and machinery to be “consumable stores” and to refuse the benefit of ITC on purchase of spare parts used for the manufacture of taxable goods. The Tribunal has accepted the contention of the respondents that s