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1997 (2) TMI 467 - SC - VAT and Sales TaxWhether sales tax is payable on the khalli for the period 26th December, 1977 till June, 1985? Legality of a notification issued by the State Government on 31st December, 1980 in exercise of the powers conferred by section 20-A of the Bihar Sales Tax Third Ordinance, 1980 as amended? Held that:- Appeal dismissed. It would appear that a point that goes to the root of the matter has been overlooked and that is that it has first to be found as a matter of fact that khalli falls outside the limited description of cattle feed that is to be found in the said explanation and this is something that has not been done. We find it too late in the day to remand the matter for such a finding and, therefore, must reject the appeal in so far as it relates to this point without referring to any of the other contentions that have been raised on behalf of the respondents. Having regard to the terms in which the notification has been worded, we are inclined to agree. The notification does not permit the dealer only "to adjust the amount of tax paid within Bihar on the purchase of raw materials". It permits him "to adjust the amount of tax paid on the purchase of raw materials. There is no limitation which calls for adjustment only if tax has been paid in Bihar on the purchase of raw materials
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