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1962 (2) TMI 57 - SUPREME COURTWhether the petitioner was entitled to exemption under Notification No. 5564 Ft., dated 30th March, 1949, issued under section 6 of the Bihar Sales Tax Act, 1947, with regard to the sales of the preparations of meat and fish, e.g., meat curry and fish curry served as separate dishes, or as part of the menu, at lunch or dinner, at the petitioner's premises or outside? Held that:- We do not, however, wish to express our opinion in this case with regard to the question whether the expressions "meat" and "fish" in the notification of the State Government dated the 30th March, 1949, under section 6, includes boiled meat or boiled fish and not merely raw meat and raw fish. The petitioner has already obtained a decision in his favour from the Board on this point and it is not necessary for us to express an opinion as to whether the decision of the Board of Revenue is correct or otherwise. For the reasons we have already stated we consider that the question as reframed by us should be answered against the assessee and in favour of the State of Bihar in the manner we have already indicated.
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