STATE OF BIHAR Vs. KRISHNA KUMAR KABRA

JUDGEMENT

(1.) This is an appeal by the State of Bihar against the order of a division bench of the High court at Patna allowing, at the admission stage, a writ petition filed by the respondents, basing itself upon earlier judgments of that court.

(2.) The respondents sold wheat bran and the question is whether they are liable to pay sales tax thereon during the period 26/12/1977 until June 1985.

(3.) On 26/12/1977 the State government issued a notification (No. 14545 in exercise of the powers conferred by Section 11 (2 of the Bihar Sales Tax Fifth Ordinance, 1977, fixing the rate of sales tax on a variety of commodities which included, at Serial No. 11 "atta, Maida and Sujji" at the rate of 3%. On the same day the State government issued another Notification (No. 14547 in exercise of powers under Section 6 (3 (a) of the said Ordinance exempting from the levy of sales tax various commoditiesincluding, at Serial No. 35, "cattle feed and Poultry feed". On 9/3/1978 the State government issued a Notification (No. 3320 in exercise of the power conferred by Section 11 (1 of the said Ordinance amending the aforesaid Ordinance No. 14545 so that Serial No. 11 thereof now read "atta, Maida, Sujji and bran. . 3 per cent".