Supreme Court of India · 1961-11-20
M/S. MOTIPUR ZAMINDARY CO. (P) LTD. vs THE STATE OF BIHAR
- Citation / case number
- SC 1961/143
- Court
- Supreme Court of India
- Petitioner
- M/S. MOTIPUR ZAMINDARY CO. (P) LTD.
- Respondent
- THE STATE OF BIHAR
- Author
- SINHA, BHUVNESHWAR P.(),KAPURL.,HIDAYATULLAH, M.,SHAHC.,MUDHOLKARR.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),KAPUR, J.L.,HIDAYATULLAH, M.,SHAH, J.C.,MUDHOLKAR, J.R.
Judgment text excerpt
The Supreme Court held that sugar cane does not qualify as a 'green vegetable' under Section 6 of the Bihar Sales Tax Act, 1947, and thus is not exempt from sales tax. The Court defined 'vegetables' in common parlance, ruling that sugar cane, classified as grass, does not fit this definition. Additionally, the appellant was deemed a dealer under Section 2(c) of the Act, which was amended by the Bihar Annual Finance Act, 1950, and did not require presidential assent, affirming the validity of the tax assessments.