1958 (5) TMI 39

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....tral Section, Calcutta(1)). In this case, the petitioner carries on business at Pakur in the State of Bihar. It is said that there is no business of the petitioner in Calcutta. The petitioner carries on business in Pakur in quarrying and selling stone chips known as Pakur stone chips. It carries on business in the State of Bihar and is a registered dealer under the Bihar Sales Tax Act. The transac....

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.... and that the appli- cation must be dismissed. Rule discharged. Interim orders vacated. There will be no order as to costs. It has been agreed between the parties that I need not repeat the reasons in my judgment in each case but it will be sufficient to refer to the judgment delivered to-day in Matter No. 161 of 1955 and No. 146 of 1957. It has been pointed out that the main contention in this ap....

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....that no case has been made out for interference by this Court. I might mention that this Court has no jurisdiction over the State of Bihar but it is because the Government of Bihar have opened an office in Calcutta and are attempting to realise taxes here and to take proceedings in respect thereof, that this Court has attained jurisdiction. The most that could have been done, of course, was to pr....