TMI Blog1960 (7) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of imposing sales tax under the provisions of the Bihar Sales Tax Act. Petitioner No. 2 objected that no sales tax was leviable on the sale of hand-made biris. The objection was overruled by respondent No. 1. The petitioners have accordingly moved the High Court for grant of a writ under Article 226 of the Constitution restraining the respondents from imposing sales tax for the period from the 14th December, 1957, to the 30th June, 1958, with respect to the sale of hand-made biris. On behalf of the petitioners learned counsel submitted that the sale of hand-made biris was exempt from taxation under the notification of the Government of Bihar, Finance (Commercial Taxes) Department No. STGL-P-601/57-18422 F.T., dated the 14th Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the latter as tax payable on the sale of such stock of the said goods, held by or for such dealers, as has not borne the incidence either of the Bihar Sales Tax or of Additional Duties of Excise as under Additional Duties of Excise (Levy Distribution) Bill, 1957, read with the Provisional Collection of Taxes Act, 1931 (XVI of 1931) and provided further that for the purpose of such determination the dealers furnish to the Superintendent of Sales Tax, within a fortnight of the date of this notification, a correct and complete return, supported by an affidavit in the respect of such stock. " It was contended on behalf of the petitioners that the expression "tobacco", as defined in the Additional Duties of Excise (Levy Distr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: "(3) Biris in the manufacturing of which any process has been conducted with the aid of machines operated with or without the aid of power." By virtue of this amendment biris, in the manufacture of which machines have been used, are subject to excise duty at a certain rate. But the amendment has no bearing on the question of what is the proper interpretation to be given to the expression "tobacco" in the notification of the Government of Bihar, dated the 14th December, 1957. It was contended by the learned Government Pleader on behalf of the respondents that the policy of the legislation was only to give relief to dealers of those classes of tobacco upon which excise duty has been imposed under the provisions of the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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