BHARAT SUGAR MILLS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this case the assessee is a limited company called Bharat Sugar Mills Limited. For the period from 1st of April, 1949, to 31st March, 1950, the company was assessed to sales tax on a taxable turnover of Rs. 68,53,068 and odd. This amount included the value of sugar despatched to the head office at Calcutta for sale to the extent of Rs. 16,33,959 and odd and also value of sugar delivered outside the State of Bihar for consumption in other States after the 26th of January, 1950, to the extent of Rs. 7,25,965 and odd. The Sales Tax Officer held that these two latter items should be included in the taxable turnover of the assessee. On appeal the Deputy Commissioner was opinion that the amount of Rs. 7,25,965 and odd representing the value of sugar delivered outside the State of Bihar for consumption was taxable, but the amount of Rs. 16,33,959 was not taxable. The matter was taken in revision by the assessee to the Board of Revenue which accepted the argument of the assessee that the amount of Rs. 7,25,965 and odd representing the value of sugar delivered outside the State of Bihar for consumption was not taxable. But the Board or Revenue considered that there was a patent mistake of law in the terms of the remand order of the Deputy Commissioner which was as follows :-

(2.) THE Board of Revenue considered that the order of remand of the Deputy Commissioner was mistaken and observed as follows :-

(3.) AT the instance of the assessee the Board of Revenue has stated a case under section 25(1) of the Bihar Sales Tax Act on the following questions of law :-