MOTIPUR ZAMINDARY CO PRIVATE LIMITED MOTIPUR ZAMINDARY CO PRIVATE LIMITED Vs. STATE BIHAR:SUPER INTENDENT OF TAXES MUZAFFARPUR

JUDGEMENT

(1.) THE following Judgment of the court was delivered by

(2.) THE principal question raised in these appeals and petitions under Art. 32 of the Constitution is whether sugar cane falls within the term 'green vegetables' and is therefore exempt from sales tax under the exemption given by the notification dated 28/08/1947, issued under s. 6 of the Bihar Sales Tax Act 1947, (Bihar 19 of 1947), hereinafter called the 'Act'. After hearing the arguments in these appeals and petitions we announced our decision dismissing them with costs and we now proceed to give our reasons for the same.

(3.) IT was also submitted that the assent of the President was not given to the Bihar Annual Finance Act 1950. In our opinion that submission is equally without force because tax on sale of goods is a matter entirely within entry 54 of the State List and the amendment made in the definition of the word 'dealer' in the Act did not require the assent of the President.