TMI Blog1961 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... he High Court: "(1) Whether in view of the provisions for taxing sales of sugar-cane under section 29 of the Bihar Sugar-cane Factory Control Act, 1937, such sales can also be legally taxed under the Bihar Sales Tax Act, 1947, and (2) Whether sugar-cane is a green vegetable within the meaning of item 6 of Notification No. 9884 F. T., dated the 28th August, 1947, and as such exempt from taxation? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, and the order of the Deputy Commissioner of Sales Tax, dated the 11th July, 1957, does not show that any such question was argued before him. The Board of Revenue dismissed the revision application summarily on the 13th December, 1957, and there was no reference to this question in the order of the Board of Revenue also. In our opinion, the Board of Revenue was not competent, therefore, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred by the Board of Revenue to this Court. The second question of law referred by the Board of Revenue is covered by a decision of this High Court in Motipur Zamindary Company Limited v. State of Bihar[1959] 10 S.T.C. 413. It was held in that case by the High Court that in the context of the expression "green vegetables" in notification No. 9884-F.T., dated the 28th August, 1947, and having ..... X X X X Extracts X X X X X X X X Extracts X X X X
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