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<h1>Board of Revenue cannot raise unaddressed legal questions; Sugar-cane not a green vegetable</h1> The High Court of Patna held that the Board of Revenue cannot refer a question of law not raised before the Deputy Commissioner of Sales Tax. Sugar-cane ... - The High Court of Patna ruled that the Board of Revenue cannot refer a question of law that was not raised before the Deputy Commissioner of Sales Tax. Sugar-cane is not considered a green vegetable and is not exempt from taxation under the Bihar Sales Tax Act. The second question of law was answered against the assessee and in favor of the State of Bihar.