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    Ms. Motipur Zamindary Co. (Private) Ltd. v. State of Bihar - 51

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    knkmurali
    The document discusses a case regarding whether sugar cane falls under the category of "green vegetables" and is thus exempt from sales tax according to a 1947 notification. It summarizes the background of the case, in which the company appealed assessments of sales tax on sugar cane for three years. The High Court had previously ruled that sugar cane did not fall under "green vegetables." The document provides details of the relevant tax exemption section and notification. It sets up the key issue to be decided as whether sugar cane qualifies as a "green vegetable" according to the notification.

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    Ms. Motipur Zamindary Co. (Private) Ltd. v. State of Bihar - 51

    Uploaded by

    knkmurali
    416 views1 page
    The document discusses a case regarding whether sugar cane falls under the category of "green vegetables" and is thus exempt from sales tax according to a 1947 notification. It summarizes the background of the case, in which the company appealed assessments of sales tax on sugar cane for three years. The High Court had previously ruled that sugar cane did not fall under "green vegetables." The document provides details of the relevant tax exemption section and notification. It sets up the key issue to be decided as whether sugar cane qualifies as a "green vegetable" according to the notification.

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    The document discusses a case regarding whether sugar cane falls under the category of "green vegetables" and is thus exempt from sales tax according to a 1947 notification. It summarizes the background of the case, in which the company appealed assessments of sales tax on sugar cane for three years. The High Court had previously ruled that sugar cane did not fall under "green vegetables." The document provides details of the relevant tax exemption section and notification. It sets up the key issue to be decided as whether sugar cane qualifies as a "green vegetable" according to the notification.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    416 views1 page

    Ms. Motipur Zamindary Co. (Private) Ltd. v. State of Bihar - 51

    Uploaded by

    knkmurali
    The document discusses a case regarding whether sugar cane falls under the category of "green vegetables" and is thus exempt from sales tax according to a 1947 notification. It summarizes the background of the case, in which the company appealed assessments of sales tax on sugar cane for three years. The High Court had previously ruled that sugar cane did not fall under "green vegetables." The document provides details of the relevant tax exemption section and notification. It sets up the key issue to be decided as whether sugar cane qualifies as a "green vegetable" according to the notification.

    Copyright:

    © All Rights Reserved
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    of 1

    46

    M/s. Motipur Zamindary Co. (Private) Ltd. v. State of Bihar


    AIR 1962 SC 660

    J. L. KAPUR, J. - The principal question raised in these appeals and petitions under Article
    32 of the Constitution is whether sugar-cane falls within the term “green vegetables” and is
    therefore exempt from sales tax under the exemption given by the notification dated 28-8-
    1947, issued under Section 6 of the Bihar Sales Tax Act (Act 19 of 47), hereinafter called the
    “Act”. After hearing the arguments in these appeals, and petitions we announced our decision
    dismissing them with costs and we now proceed to give our reasons for the same.
    2. The three appeals by special leave are brought by the assessee and relate to assessment
    of sales tax for three years, 1950-51, 1951-52 and 1952-53 for which the amount of sales tax
    levied was Rs 28,866, 23,383 and 23,298 respectively. Besides the three appeals the assessee
    Company has filed three petitions under Article 32 challenging the constitutionality of the
    assessments. In this judgment the appellant and the petitioner is a private limited company
    and it will be termed “appellant” and the State of Bihar which is respondent will be termed
    the “respondent”.
    3. The appellant took an objection to the assessment and filed appeals to the Deputy
    Commissioner of Commercial Taxes and then a revision to the Board of Revenue and then at
    its instance the following question was referred by the Board of Revenue to the High Court
    for opinion:
    “Whether sugar-cane is a green vegetable within the meaning of Item 6 of
    Notification No. 9884-FT dated 28-8-47 and as such exempt from taxation.”
    The High Court answered the question against the appellant and held that “sugar-cane”
    was not included in the term “green vegetables” and it is the correctness of that answer which
    has been canvassed before us. In the petitions under Article 32 of the Constitution it was
    contended that the appellant being a producer of sugar-cane was not a “dealer” within the
    meaning of the Act and therefore no tax was payable on sale of sugar-cane by it.
    4. The exemption under the Act is provided under Section 6 of the Act which, at the
    relevant time, was as follows:
    “6. No tax shall be payable under this Act on the sale of any goods or class of
    goods specified in this behalf by the (State) Government by notification in the
    Official Gazette, subject to such conditions as may be mentioned in the notification:
    Provided no notification shall be issued under this section without giving in the
    Official Gazette such previous notice as the State Government may consider reasonable,
    of its intention to issue such notification.”
    Under Section 6 of the Act the notification relied upon was issued on 28-8-1947. This
    was Notification No. 9884-FT which was in the following terms:
    “In exercise of the powers conferred by Section 6 of the Bihar Sales Tax Act,
    1947 and in supersession of all the previous notifications on the subject, the
    Governor of Bihar is pleased to direct that no tax shall be payable under the said Act
    on the sale of goods specified in the second column of the schedule hereto annexed

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