L. N. RAY (Judicial Member). - The Constitutional validity of sub-clause (vd) of clause (a) of sub-section (2) of section 5 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the BFST Act"), has been challenged in these three revision cases arising respectively out of matter Nos. 3481 and 4821 of 1988 of the original side, and C.O. No. 9312 (W) of 1986 of the appellate side of the High Court, Calcutta. These cases were received on transfer in accordance with section 15 of the West Bengal Taxation Tribunal Act, 1987. For the sake of brevity we shall hereinafter mention the Central Sales Tax Act, 1956, as "the CST Act", the Bengal Sales Tax Rules, 1941, as "BST Rules", and the Constitution of India as "the Constitution".

2. These three cases have been analogously heard, since the aforesaid common question falls for our determination in all these matters. In RN-125 (T) of 1989 and RN-370 (T) of 1989, the applicant No. 1, Tata Iisco Dealers' Association of Eastern India is a registered company which was established with the object of catering to the commercial needs of its members who are dealers in iron and steel. In RN-144 (T) of 1989, the applicant No. 1, is t