DESHPANDE, J.

The decision of this and the connected six writ petitions depends on the construction of section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941, as applied to Delhi (hereinafter called the Act) reproduced below :

"5. (1) The tax payable by a dealer under this Act shall be levied (on taxable turnover)......

(2) In this Act the expression 'taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom -

(a) his turnover during that period on......

(ii) sales to a registered dealer

of goods of the class or classes specified in the certificate of registration of such dealer, as being intended for resale by him, or for use by him as raw materials in the manufacture of goods for sale; and

of containers or other materials for the packing of goods of the class or classes so specified for sale :

Provided that in the case of such sales a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing the prescribed particulars on a prescribed form obtainable from the prescribed authority is furnished in the prescribed manner by the dealer who sells the goods :

Pr