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1961 (11) TMI 58 - SC - VAT and Sales TaxWhether sugar-cane falls within the term "green vegetables" and is therefore exempt from sales tax under the exemption given by the notification dated August 28, 1947, issued under section 6 of the Bihar Sales Tax Act (Act XIX of 1947)? Held that:- The preamble cannot limit or change the meaning of the plain words of section 2(c) of the Act which apply to the case of the appellant and therefore the amended section is applicable to the present case. It is an erroneous approach to the question to say that because of the words "for the financial year beginning on the first of April, 1950" in the particular context in the preamble, the definition of the word "dealer" was amended only for one year. Nothing has been shown indicating that section 2(i) of the Bihar Annual Finance Act intended to effect a temporary amendment in the previous definition of the word "dealer" in clause (c) of section 2 of the Act. The contention is therefore repelled. It was also submitted that the assent of the President was not given to the Bihar Annual Finance Act, 1950. In our opinion that submission is equally without force because tax on sale of goods is a matter entirely within entry 54 of the State List and the amendment made in the definition of the word "dealer" in the Act did not require the assent of the President. In our opinion the appeals and the petitions under Article 32 are without merit and are therefore dismissed
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