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TMI Blog1961 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... was delivered by KAPUR, J.-The principal question raised in these appeals and petitions under Article 32 of the Constitution is whether 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), hereinafter called the "Act". After hearing the arguments in these appeals and petitions we announced our decision dismissing them with costs and we now proceed to give our reasons for the same. The three appeals by special leave are brought by the assessee and relate to assessment of sales tax for three years, 1950-51, 1951-52 and 1952-53 for which the amount of sales tax levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government by notification in the official Gazette, subject to such conditions as may be mentioned in the notification: Provided that no notification shall be issued under this section without giving in the Official Gazette such previous notice as the State Government may consider reasonable, of its intention to issue such notification." Under section 6 of the Act the notification relied upon was issued on August 28, 1947. This was notification No. 9884-FT which was in the following terms:- "In exercise of the powers conferred by section 6 of the Bihar Sales Tax Act, 1947 (Bihar Act XIX of 1947), and in supersession of all the previous notifications on the subject, the Governor of Bihar is pleased to direct that no tax shall be payable u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by people who deal in vegetables or eat vegetables, and it is urged that from that narrow and restricted point of view sugar-cane is not vegetable. This is a taxing statute and if two constructions are possible, we must lean in favour of that construction which gives relief to the subject. That was exactly the approach of the Sales Tax Tribunal and in our opinion that approach was a very proper one." This observation is not in accord with the opinion given by this Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer, Akola and Another [1961] 12 S.T.C. 286; A.I.R. 1961 S.C. 1325., in which under an almost identical entry it was held that "betel leaves" is not included in the term "vegetables". After quoting with approval a passag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the appellant and therefore this point is also without substance and must be rejected. But it was argued that the definition of the word "dealer" in the Act which was amended by Bihar Annual Finance Act, 1950, is applicable only for the financial year beginning April 1, 1950, and not for subsequent years and for that aid was sought from the preamble to the Bihar Annual Finance Act, 1950. That preamble is as follows: "Whereas it is expedient to amend the Bihar Sales Tax Act, 1947 and the Bihar Agricultural Income-tax Act, 1948 to levy a tax on passengers and goods carried by public service vehicles and public carriers and to lay down rates of sales tax payable under Bihar Sales Tax Act, 1947 to fix limit of taxable agricultural i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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