GAJO RAM BASANT RAM Vs. STATE OF BIHAR

JUDGEMENT

(1.) These two references under the Bihar Sales Tax Act have been heard one after the other. The facts of the two cases are different, though the question which we have to answer in the two cases relates to the true scope and effect of the proviso to Sub-section (6) of Section 10, Bihar Sales Tax Act, 1941. It will, I think, be convenient if the two cases are dealt with separately, because they have been separately argued and the facts in the two cases are different, though the question to be answered in one case is similar to the question in the other.

(2.) I take up first Miscellaneous Judicial Case No. 211 of 1951. The question to be answered in this case is the following :

(3.) I must first read Sub-section (6) of Section 10 and the proviso appended thereto. Sub-section (6) of Section 10, Bihar Sales Tax Act of 1944 is in these terms: