S. P. DAS GHOSH (Chairman). - This judgment will govern case Nos. RN-239 (T) of 1989, RN-31 (T) of 1992, RN-351 (T) of 1989, RN-314 of 1990, RN-429 of 1990, RN-432 of 1990 and RN-281 of 1991 as common questions of law was fact are involved in all these cases. Out of these cases, cases Nos. RN-239 (T) of 1989, RN-31 (T) of 1992 and RN-351 (T) of 1989 arise out of applications under article 226 of the Constitution, which have been forwarded to this Tribunal from the High Court, Calcutta, under section 15 of the West Bengal Taxation Tribunal Act, 1987, for disposal. The other four cases arise out of applications under section 8 of the West Bengal Taxation Tribunal Act, 1987, which are in the nature of writ petitions.

2. The applicants in all these cases are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act of 1941") and the Central Sales Tax Act, 1956. All these cases relate to carpets. In some of these cases such as cases Nos. RN-239 (T) of 1989 and RN 351 (T) of 1989 some assessments and proceedings under the Central Sales Tax Act, 1956, have also been challenged. This Tribunal has no jurisdiction in respect of tax under