UNITED SPIRITS LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD both the parties.

(2.) IN the original Act, the charging Section contained in Section 3 thereof provided, to the extent we are concerned, as follows:

(3.) SECTION 9 of the Act authorized the State Government to make Rules for carrying out the purposes of the Act. On 17 May, 1993, the State Government made the Bihar Tax on Entry of Goods into Local Areas Rules, 1993 and thereby made the prescriptions. The Act contained a Schedule which in turn contained six specific items of goods.