23,383 and Rs.
23,298 respectively.
M. K. Ramamurthi, R. K. Garg and S. C. Agarwala, for the respondents.
Appeals by special leave from the judgment and order dated May 13, 1959, of the Patna High Court in Misc.
November 20.
The Judgment of the Court was delivered by KAPUR, J. The principal question raised in these appeals and petitions under Art.
Besides the three appeals the assessee companypany has filed three petitions under Art.
28,866, Rs.
S. R. Chari, D. P. Singh.,
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
185 to 187 of 1961.
In this judgment the appellant and the petitioner is a private limited companypany and it will be termed appellant and the State of Bihar which is respondent will be termed the respondent.
32 challenging the companystitutionality of the assessments.
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 was Rs.
32 of the Constitution of India for the enforcement of Fundamental Rights.
WITH Petitions Nos.
Petitions Under Art.
9884 FT dated 28 8 47 and as such exempt from taxation.
352 of 1957.
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 numberification No.
C. Setalvad, Attorney General of India, Veda Vyasa and Naunit Lal, for the appellants petitioners.
