GAURI SHANKAR NARIAL BHANDAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) At the instance of the Petitioner the Commercial Taxes Tribunal, Bihar, Patna, referred this Court the following questions of law for its opinion: Whether in the facts and circumstances of the case the Tribunal was correct in holding that-

(2.) At the outset Mr. Ramesh Kumar Agrawal, learned Counsel for the Petitioner said that in view of the judgment of the Supreme Court in the case of Ganpat Lal Lakhotia V/s. State of Rajasthan and Ors., 1997 104 STC 91 it is to be answered in negative, that is, in favour of the Petitioner and against the revenge.

(3.) In the case of Ganpat Lal Lakhotia the question which the Supreme Court considered was almost having same effect and, that is, the watery coconut levied to sales tax at the rate of 7 percent under the Rajasthan Sales Tax Act, 1954 . The Court said that watery coconut will fall under the category of coconut as goods under Section 14 of the Central Sales Tax Act and be, thus, liable to sales tax at the rate of 4 percent.