B. C. CHAKRABARTI (Chairman). - Both the cases arise out of the same application initially filed in the High Court as a writ application under article 226 of the Constitution - one for extension of the interim order in terms of the provisions of the West Bengal Taxation Tribunal Act, 1987 and the other relating to the main application. The prayer for extension of the interim order was allowed vide order dated May 17, 1989. In regard to the main application, the case of the applicant is as follows :

The applicant No. 1 is a private company within the meaning of the Companies Act, 1956 and the applicant No. 2 is a shareholder of the said company. The company carries on the business of manufacturing television receiver sets at its factory situated at Raghunathpur, Jaynagar, in the district of 24 Parganas. It is a newly set up small-scale industrial unit duly registered with the Cottage and Small-scale Industries Department of the Government of West Bengal. The goods manufactured by the company have been notified under the West Bengal Sales Tax Act, 1954 (hereinafter referred to as "the 1954 Act"). The company is duly registered as a dealer under the 1954 Act and also under th