2003 (11) TMI 574

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....lication challenging the Notification No. S.O. 88 dated 31st March, 2003 putting the product marketed by them, namely, coconut oil, from entry No. 63 having sales tax at the rate of nine per cent to the category of hair oil under entry No. 245 having sales tax at the rate of twelve per cent. 2.. The petitioners have challenged the notification on four grounds. (i) Entry No. 245 deals with ha....

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....t oil is used as hair oil only and not as an edible oil and taking into consideration the said fact it has been changed from entry No. 63 to entry No. 245. 4.. Mr. Pal, learned senior counsel appearing for the petitioners drew our attention to two judgments of the Supreme Court in the case of Arya Vaidya Pharmacy v. State of Tamil Nadu reported in [1989] 73 STC 346; AIR 1989 SC 1230 and in the ....

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....proposition of law. It requires verification of factual matters and the State has to produce the material to discharge the onus which lie on it. We, in writ jurisdiction, cannot take evidence and decide the question of user. There is remedy available under the Bihar Finance Act, 1981 where the authorities can go into the factual aspect of the matter as well as the legal aspect. 8.. According....