1997 (2) TMI 467

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....ppellants.   S.P. Chauhan and Mahabir Singh, Advocate, for the respondent.   --------------------------------------------------   The judgment of the Court was delivered by   S.P. BHARUCHA, J.-Leave granted.   The State of Bihar is in appeal against the judgment and order of the Division Bench of the High Court at Patna. Two questions arise in the appeal and....

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....(No. 3322) in exercise of the powers conferred by section 6(3)(a) of the said Ordinance thereby it amended Sl. No. 35 in Notification No. 14547 so that it read thus: "Cattle feed and poultry feed. Explanation.-(1) Pellets and mash concentrates for cattle; (2) Pig mash and pellet; (3) Poultry mash and pellets for layers, growers, chicks and broilers; (4) Poultry feed concentrate." ....

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....it too late in the day to remand the matter for such a finding and, therefore, must reject the appeal in so far as it relates to this point without referring to any of the other contentions that have been raised on behalf of the respondents. 6.. The second question relates to a notification issued by the State Government on 31st December, 1980 in exercise of the powers conferred by section 20-A....

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.... therein. Whereas the notification clarified that the goods manufactured must be for sale within Bihar, there was no such geographical limitation with regard to purchase or payment of tax on purchase of raw materials. It, therefore, held that if the dealer was able to establish that he had paid tax on the purchase of raw materials, wherever it be, he would be entitled to claim set-off under the sa....