Supreme Court · 1987 INSC 115 · Decided 16 April 1987
Jamana Flour & Oil Mill (P) LTD. v. State of Bihar
- Court
- Supreme Court of India
- Citation
- 1987 INSC 115 · [1987] 2 S.C.R. 1047
- Case number
- CIVIL APPEAL No. 103/1975
- Decided
- 16 April 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
OIL MILL (P) LTD. A v. --1 STATE OF BIHAR APRIL 16, 1987 [R.S. PATHAK, CJ. AND RANGANATH MISRA, J.] B ,.,._ Bihar Sales Tax Act, 1959 and Roller Mills Wheat Products (Price Control) Order, ·1964--Wheat products sold in gunny-bags-Whether gunny bags a different commodity and sale the assessee, a registered dealer, under the Bihar Sales Tax Act, 1959 returned a gross turnover of Rs.53,39,981 which was accepted by the Assessing Officer. He determined the taxable turnover at Rs.52, 79,962 representing the sale of wheat products tax- D able at 2%. He found that the
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