STATE OF BIHAR Vs. JHUNJHUNWALA INDUSTRIES

JUDGEMENT

(1.) Leave granted.

(2.) The State of Bihar is in appeal against the judgment and order of the division bench of the High court at Patna. Two questions arise in the appeal and they must be dealt with separately.

(3.) The respondents make and sell Khalli which is a cattle feed. The question is whether sales tax is payable on the Khalli for the period 26/12/1977 till June 1985.