1979 (9) TMI 183

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....urt directed the Commercial Taxes Tribunal, Bihar (hereinafter referred as "the said Tribunal"), to state the case and to refer the following question of law to this Court: "Whether lemon is a type of goods which is exempted from the levy of general or special sales tax by item 11 of Schedule III or any other item of Notification No. STGL-AR-107/59-9134-F.T. dated the 1st July, 1959?" Thereafte....

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....ound that lemon was not a vegetable. The respondent filed an appeal which was heard by the Appellate Assistant Commissioner, Commercial Taxes, who remanded the case to the assessing officer to consider specifically as to whether lemon was a green vegetable exempted from sales tax, both general and special. After remand the assessing officer affirmed his earlier order of assessment and reiterated t....

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....ould be considered as a green vegetable. 3.. Thereafter the application filed on behalf of the Commissioner, Commercial Taxes, before the Tribunal for referring the question of law to the High Court having been rejected it was filed before this Court for a direction to the Tribunal to state the case and to refer it to the High Court on the aforesaid question of law. As already stated above, thi....