(1) THE learned Solicitor General at this stage fairly states that, in view of the order of this Court dated 15th September, 1997 in Special Leave Petition (C) No. ............ (CC. 5883/97), Union of India v. G.D. Pharmaceutical Ltd., he cannot support the judgment under challenge, this Court having accepted in that matter the detailed conclusions of the Division Bench of the Calcutta High Court. (2) IN the circumstances, the appeal is allowed. The judgment and order under challenge is set aside. The decision of the second appellate authority, namely, the West Bengal Commercial Taxes Tribunal, is restored. No order as to costs.