The appellants in these appeals are engaged, inter alia, in the business of manufacturing sugar and for its production they use sugarcane as the basic raw material.
SANTOSH HEGDE, J. These appeals by special leave are against the judgment and order dated 4.7.1996 passed by the High Court of Judicature at Patna in C.W.J.C. No.8754/93 and other companynected matters.
The State of Bihar, according to the appellants, is levying and companylecting purchase tax on the sugarcane purchased by them both under the provisions of the Bihar Finance Act, 1981 for short the Finance Act as well as the Bihar Sugarcane Regulation of Supply Purchase Act, 1981 for short the Sugarcane Act .
