TMI Blog1961 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y has filed three petitions under Article 32 challenging the constitutionality of the assessments. In this judgment the appellant and the petitioner is a private limited company and it will be termed the appellant and the State of Bihar which is respondent will be termed the respondent . The appellant took an objection to the assessment and filed appeals to the Deputy Commissioner of Commercial Taxes and then a revision to the Board of Revenue and then at its instance the following question was referred by the Board of Revenue to the High Court for opinion: Whether sugar-cane is a green vegetable within the meaning of item 6 of notification No. 9884-FT dated 28-8-47 and as such exempt from taxation. The High Court answered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e schedule hereto annexed subject to the exceptions, if any, set out in the corresponding entry in the third column thereof. THE SCHEDULE Serial No. Description of goods Exception subject to which the exemption has been allowed. 1. ............................. 2. ............................. 3. ............................. 4. ............................. 5. ............................. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 passage from the judgment of the Nagpur High Court, Madhya Pradesh Pan Merchants' Association v. State of Madhya Pradesh [1956] 7 S.T.C. 99., this Court said: The word 'vegetables' in taxing statutes is to be understood as in common parlance, i.e., denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. If that is the meaning of the word vegetables sugar-cane cannot fall within entry 6 which relates to gre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 income to lay down rates of agricultural Income-tax and super tax chargeable under Bihar Agricultural Income-tax Act, 1948 for the financial year beginning on the 1st day of April, 1950 and to make further provisions in connection with the finance of this State of Bihar. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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