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    <title>1962 (2) TMI 57 - Supreme Court</title>
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    <description>A party could not, in an Article 136 appeal, reopen questions already finally answered by the High Court on a statutory reference under section 25 of the Bihar Sales Tax Act, 1947, where no special leave had been obtained against that judgment; direct interference was therefore unavailable. The Court also construed Notification No. 5564 Ft. dated 30 March 1949 in its statutory and historical context, holding that the omission of cooked food from the later exemption meant cooked preparations of meat and fish, such as meat curry and fish curry, were not exempt. The assessment accordingly remained in force.</description>
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    <pubDate>Fri, 02 Feb 1962 00:00:00 +0530</pubDate>
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      <title>1962 (2) TMI 57 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=99507</link>
      <description>A party could not, in an Article 136 appeal, reopen questions already finally answered by the High Court on a statutory reference under section 25 of the Bihar Sales Tax Act, 1947, where no special leave had been obtained against that judgment; direct interference was therefore unavailable. The Court also construed Notification No. 5564 Ft. dated 30 March 1949 in its statutory and historical context, holding that the omission of cooked food from the later exemption meant cooked preparations of meat and fish, such as meat curry and fish curry, were not exempt. The assessment accordingly remained in force.</description>
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      <pubDate>Fri, 02 Feb 1962 00:00:00 +0530</pubDate>
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