JUDGMENT 1. The question that calls for my decision in this Rule is whether sugar candy is assessable to sales-tax. 2. Gur, sugar and molasses were originally tax-free commodities, under the provisions of section 6 read with schedule i, item 8 of the Bengal Finance (Sales Tax) Act, 1941. In the year 1954, the West Bengal Sales Tax Act (IV of 1954) was passed with the object of imposing a tax on the sale of cigarettes and other commodities in West Bengal. Section 25 of the Act, as it originally stood read as follows:- "if the State Government is at any time of opinion that it would be in the public interest that any commodity (other than cigarettes) which is liable to taxation under the Bengal Finance (Sales Tax) Act, 1941, should be taxed under this Act, it may by notification in the Official Gazette specify such commodity; and on and from the date of such notification the Bengal finance (Sales Tax) Act, 1941, shall cease to apply to such commodity and this Act shall apply to such commodity " 3. After the West Bengal Sales Tax Act had come into operation, sugar was omitted from schedule I, item 8 of the Bengal Finance (Sales Tax) Act, by section 13 (a) of the Bengal Finance (Sales Tax) (Second Amendment) Act 1955. Thereafter, on September 26, 1955, the respondent State Government made the following notification: - "whereas the Governor is of opinion that it would be in the public interest that the commodity mentioned below being a commodity liable to taxation under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act IV of 1941) should be taxed under the West Bengal Sales Tax Act 1954 (West Bengal Act IV of 1954) ; now, thereafter, in exercise of the power conferred by section 25 of the West Bengal Sales Tax Act 1954 (West Bengal Act IV of 1954), the Governor is pleased hereby to specify such commodity under that section:-The commodity referred to above-sugar. " 4. In the year 1957, there was passed an Act known as the Additional Duties of Excise (Goods of Special Importance) Act (LVIII of 1957. " 4. In the year 1957, there was passed an Act known as the Additional Duties of Excise (Goods of Special Importance) Act (LVIII of 1957. The object of the Act was, as the preamble shows, "to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its report dated the 30th day of September, 1957, and to declare those goods to be of special importance in inter-State trade or commerce". Section 3 of the said Act provided for levy and collection of additional duties, inter alia, on sugar, in the following language: - "these shall be levied and collected in respect of the following goods, namely, sugar, tobacco, cotton fabrics, rayon or artificial silk fabrics and woollen fabrics produced or manufactured in India and on all such goods lying in stock within the precincts of any factory warehouse or other premises where the said goods were manufactured, stored or produced or in any premises appurtenant thereto, duties of excise at the rate of rates specifies in the first schedule to this Act. (2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excise and Salt Act 1944 (I of 1944), or any other law for the time being in force. " Section 4 of the latter Act provides for distribution of a part of the net proceeds of the additional duties of excise among the States. In the year 1958, there was passed the West Bengal Sales Tax (Amendment) Ordinance and the Ordinance was followed by the West Bengal Sales Tax (Amendment) Act (III of 1958. This amending Act, inter alia, amended the preamble to West Bengal Sales tax Act and for the words "cigarettes and other commodities" substituted the words "certain notified commodities". The amending Act substituted the old section 23 and the new section 23 read as follows: - "nothing in the Bengal Finance (Sales Tax) Act 1941 (Bengal act VI of 1941) shall apply to a notified commodity from the date on which the said commodity was notified under section 25. " 5. The amending Act substituted the old section 23 and the new section 23 read as follows: - "nothing in the Bengal Finance (Sales Tax) Act 1941 (Bengal act VI of 1941) shall apply to a notified commodity from the date on which the said commodity was notified under section 25. " 5. The old section 25 was also substituted by a new section, as hereinbelow quoted: - "if the State Government is any time of opinion that it would be in the public interest that any commodity which is liable to taxation under the Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941) should be taxed under this Act, it may, by notification in the Official Gazette, specify such commodity; and on and from the date of such notification, the Bengal finance (Sales Tax) Act, 1941, shall cease to apply to such commodity and this Act shall apply to such commodity. " Section 12 of the amending Act introduced a new section, namely, section 26, to the following effect: - "if the State Government is at any time of opinion that it would be in the public interest so to do, it may, by notification in the Official gazette, and from such date and subject to such terms and conditions as may be specified in such notification exempt from the operation of this Act,- (i) any notified commodity in respect of which duties of excise are leviable under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act 1947 (LVIII of 1947), (ii) any stock of cigarettes to which section 24a applies. " 6. In exercise of the powers under the newly enacted section 26, the State Government exempted sugar from the operation of the West Bengal Sales Tax Act, by a notification, dated March 3, 1958, which is set out below: - "no. 506 F. T. 3rd. March 1958. " 6. In exercise of the powers under the newly enacted section 26, the State Government exempted sugar from the operation of the West Bengal Sales Tax Act, by a notification, dated March 3, 1958, which is set out below: - "no. 506 F. T. 3rd. March 1958. Whereas the Governor is of opinion that it would be in public interest so to do, now therefore in exercise of the power conferred by Section 26 of the West Bengal Sales-Tax Act 1954, hereinafter referred to in the said Act, the governor is pleased hereby to exempt from the operation of the said Act with effect from 14th December 1957 sugar, being notified commodity within the meaning of clause (1) of that Section, subject to the condition that in respect of sugar which had been sold before the commencement of West Bengal Sales Tax (Amendment) Ordinance 1958 and also in respect of sugar on which no additional duties of excise had been levied under the Additional Duties of Excise (Goods of Special Importance) Act 1957 (Act 58 of 1957), the dealer claiming such exemption shall make, to the satisfaction of the prescribed authority referred to in sub-section (1) of section 3 of the said Act, a lump payment on account of sales in respect of such sugar. " Sugar thus became a tax-free commodity both under the Bengal finance (Sales Tax) Act and under the West Bengal Sales Tax Act. Bearing in mind the provisions of the Acts and Notifications aforementioned, i have to examine the grievances made by the petitioners in this Rule. 7. The petitioners say that they are manufacturers of sugar-candy from additional excise duty paid sugar locally purchased. They say that sugar-candy is nothing but sugar and rely on an opinion expressed by an Additional Commissioner of Commercial Taxes, in a letter addressed to the Honorary Secretary, Merchants' Chamber of Commerce to that effect. They feel aggrieved by a notice, dated June 14, 1961, sent by the respondent Commercial tax Officer whereby they were charged with carrying on business without getting themselves registered as dealers under section 5 of the West Bengal Sales Tax Act and were called upon to produce their books of account from the inception of their business for examination. They feel aggrieved by a notice, dated June 14, 1961, sent by the respondent Commercial tax Officer whereby they were charged with carrying on business without getting themselves registered as dealers under section 5 of the West Bengal Sales Tax Act and were called upon to produce their books of account from the inception of their business for examination. They disputed the validity of the notice, by a letter, dated June 19, 1961, therein contending that sugar candy was not liable to sales tax either under the Bengal Finance (Sales Tax) Act or under the provisions of the West Bengal Sales Tax Act. The respondent commercial Tax Officer over ruled the objection and held that manufacturers and importers of sugar candy were liable to tax on their sales under the West Bengal Sales Tax Act, 1954. 8. Aggrieved by the notice, the petitioners moved this Court, under Article 226 of the Constitution praying for a writ of Certiorari for the quashing of the notice and for a writ of Mandamus on the respondents directing them to cancel or withdraw the notice and obtained the Rule. It was contended on behalf of the petitioners that sugar candy was in reality sugar and stood exempted from taxation under the notification dated March 3, 1958, hereinbefore quoted and, therefore, the impugned notice must be quashed. In my opinion, this contention is not well-conceived. 9. Sugar candy is in substance, syrup of sugar crystallised in different shapes and forms. Sugar candy is not thus sugar in its nascent state but is sugar manufactured into candy by a process. The manufactured commodity is different from what it was manufactured of in the sense that it was transformed into a different commercial commodity. Basically the material may be said to be the same as sugar but the basic material is turned into a particular form and is adapted to a particular use, when candy is manufactured from sugar, which the basic material in its original form was not capable of. Thus as commercial commodities sugar and sugar candy are different commodities. 10. That being the state of affair, I hold that the notification dated March 3, 1958, hereinbefore quoted, did not exempt sugar candy from the operation of the West Bengal Sales Tax Act, although sugar was so exempted. In he result, the impugned notice cannot be characterised as illegal. Thus as commercial commodities sugar and sugar candy are different commodities. 10. That being the state of affair, I hold that the notification dated March 3, 1958, hereinbefore quoted, did not exempt sugar candy from the operation of the West Bengal Sales Tax Act, although sugar was so exempted. In he result, the impugned notice cannot be characterised as illegal. The only argument advanced on behalf of the petitioner fails and this Rule is discharged with costs, hearing fee being assessed at three gold mohurs.