M/S. KUMAR DISTRIBUTORS vs STATE OF BIHAR .

The Supreme Court addressed whether exemption notifications under Section 7(3) of the Bihar Finance Act, 1981, also cover additional tax under Section 6 of the Act. The Court held that while 'tax' includes additional tax as per Section 2(x), the specific exemption notifications do not extend to additional tax. The High Court's ruling that the appellants are liable to pay additional tax was upheld, affirming the interpretation of the exemption provisions.