L. N. RAY (Judicial Member). - These are mostly applications under section 8 of the West Bengal Taxation Tribunal Act, 1987, numbered as RN-10 to 13, 15, 90, 259 and 282 to 285 of 1990. RN-213(T) of 1990 was received upon transfer from the High Court under section 15 of the said Act. Except RN-90 and 213(T), all other cases were heard analogously, as common constitutional questions are involved. Although not strictly analogously, RN-90 and 213(T) of 1990 were also heard along with the other cases, since the questions involved in these cases are no different. During hearing of all the cases it was agreed and understood by the learned Advocates for the applicants and the learned State Representative that these applications will be decided by a common judgment. The points which arise for determination in all these applications are - whether the State Legislature was competent to enact clause (ii) of sub-section (6) of section 4 of the Bengal Finance (Sales Tax) Act, 1941, and clause (i) of sub-section (2) of section 4 of the West Bengal Sales Tax Act, 1954, as inserted by West Bengal Act 23 of 1977 with effect from October 10, 1977, and whether the said provisions in the said