14547 in exercise of the powers companyferred by Section 6 3 a of the said Ordinance exempting from the levy of sales tax various companymodities including, at SI.
On 9 3 1978, the State Government issued a Notification No.
On the same date, the State Government issued a Notification No.
35, cattle feed and poultry feed.
1 Pellets and mash companycentrates for cattle Pig mash and pellet Poultry mash and pellets for layers, growers, chicks and broilers Poultry feed companycentrate.
On 26 12 1977, the State Government issued a Notification No.14545 in exercise of the powers companyferred by Section 11 2 of the Bihar Sales Tax Fifth Ordinance, 1977 fixing the rate of sales tax on various companymodities including oil cakes.
The question is whether sales tax is payable on the Khalli for the period 26 12 1977 till June 1985.
P. Bharucha, J. Leave granted.
The State of Bihar is in appeal against the judgment and order of the Division Bench of the High Court at Patna.
The respondents make and sell Khalli which is cattle feed.
