INDIANEXPLOSSIVELTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) These five references under Section 33 (1) of the Bihar Sales Tax Ordinance, 1979 (hereinafter referred to as the Ordinance) have been made by the Commercial Taxes Tribunal seeking opinion of this Court on the following Questions of law.

(2.) All the live references in hand relate to the same assessee giving rise to the above common questions of law under identical facts for the periods 1966-67, 1967-68, 1968-69, 1969-70 and 1970-71.

(3.) The relevant facts as found by the Tribunal may be set out in short. The assessee is a public Limited Company, incorporated under the Indian Companies Act, 1913, having its registered office at Calcutta. It is, inter alia, engaged in the manufacture and sale of explosives having its factory at Gomla in the State of Bihar. It has its magazines spread over in other states including those at Calcutta in the State of West Bengal. The sale of explosives are affected by the assessee both from its factory as well as from its magazines. The assessee is a registered dealer under Bihar Sales Tax Act as well as under the Central Sales Act (hereinafter in short the 'Central Act').