M/S. MOTIPUR ZAMINDARY CO. (P) LTD. versus THE STATE OF BIHAR

M/S. MOTIPUR ZAMINDARY CO. (P) LTD. versus THE STATE OF BIHAR

Sugar cane is not 'green vegetable' within the meaning of the notification issued under s. 6 of the Bihar Sales Tax Act, 1947, as the term 'vegetable' must be understood in common parlance as vegetables grown for and used at the table; accordingly, sugar cane is assessable to sales tax. Furthermore, the appellant is a 'dealer' as per the wide statutory definition, the amendment to the definition is not temporary, and the amendment did not require Presidential assent as the subject falls within the State List.

Parties
Appellant/petitioner: M/S. Motipur Zamindary Co. (P) Ltd.; Respondent: State of Bihar
Jurisdiction
India
Judgment Date
20 November 1961
Procedural Posture
Civil Appeal and Article 32 Petition / Supreme Court Final Decision on Appeals by Special Leave and Writ Petitions
Outcome
Appeals and writ petitions dismissed with costs.
Legal Topics
Sales Tax, Statutory Interpretation, Exemptions From Taxation, Definition of Dealer, Validity of Amendments, Presidential Assent Requirements
Tax Law Constitutional Law Sales Tax Statutory Interpretation Exemptions From Taxation Definition of Dealer Validity of Amendments Presidential Assent Requirements

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Parties

M/S. Motipur Zamindary Co. (P) Ltd.

Appellant/petitioner

State of Bihar

Respondent

Procedural Posture

Civil Appeal and Article 32 Petition / Supreme Court Final Decision on Appeals by Special Leave and Writ Petitions

Legal Issues

  1. 1 Whether sugar cane is a 'green vegetable' exempt from sales tax under the relevant notification issued under s. 6 of the Bihar Sales Tax Act, 1947.
  2. 2 Whether the appellant is a 'dealer' within the meaning of s. 2(c) of the Bihar Sales Tax Act, 1947, as amended by the Bihar Annual Finance Act, 1950.
  3. 3 Whether the amendment to the definition of 'dealer' applies only for the financial year 1950-51 and whether the amendment required the assent of the President.

Ratio Decidendi

Sugar cane is not 'green vegetable' within the meaning of the notification issued under s. 6 of the Bihar Sales Tax Act, 1947, as the term 'vegetable' must be understood in common parlance as vegetables grown for and used at the table; accordingly, sugar cane is assessable to sales tax. Furthermore, the appellant is a 'dealer' as per the wide statutory definition, the amendment to the definition is not temporary, and the amendment did not require Presidential assent as the subject falls within the State List.

Court Disposition

Appeals and writ petitions dismissed with costs.

Orders

  • Appeals and writ petitions dismissed with costs.