INDEXPORT LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioners, a company registered under the Companies Act, 1956 have filed the present writ application challenging the Notification No. S.O. 88 dated 31st March, 2003 putting the product marketed by them, namely, coconut oil, from entry No. 63 having sales tax at the rate of nine per cent to the category of hair oil under entry No. 245 having sales tax at the rate of twelve per cent.

(2.) The petitioners have challenged the notification on four grounds.

(3.) The State has filed a counter-affidavit stating therein that in Bihar coconut oil is used as hair oil only and not as an edible oil and taking into consideration the said fact it has been changed from entry No. 63 to entry No. 245.