By that petition the Corporation challenged certain review proceedings pending before the Superintendent of Sales Tax as the result of an application by the Commissioner of Commercial Taxes, Bihar, Patna, asking for review of the previous order in the light of the decision of this Court in State of Bombay and Another v. United Motors India Ltd. and Others 1953 S.C.R. 1069 4 S.T.C. 133 .
Later the Superintendent of Sales Tax assessed the tax for the year at Rs.
It is registered as a dealer under the Bihar Sales Tax Act, 1947.
