MAHABIR FLOUR MILLS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) These three writ cases involve common question of law and hence they have been heard together and are being disposed of by a common judgment.

(2.) The authority concerned, i.e., respondent No. 2, has held that the petitioners were liable to pay sales tax on wheat bran (chokar).

(3.) Whether wheat bran (chokar) is a cattle feed or not and whether the petitioners are liable to pay sales tax on the sale of wheat bran are the intricate and significant questions involved in these writ cases.