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TMI Blog1962 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ar in the manner we have already indicated. - Civil Appeal No. 379 of 1961, - - - Dated:- 2-2-1962 - KAPUR J.L., HIDAYATULLAH M. AND RAGHUBAR DAYAL JJ. D.P. Singh, R.K. Garg, M.K. Ramamurthi and S.C. Agarwal, Advocates of M/s. Ramamurthi and Co., for the respondent. S.K. Kapur and K.K. Jain, Advocates, for the appellants. -------------------------------------------------- The Judgment of the Court was delivered by KAPUR, J.- This appeal by special leave against the order of the Board of Revenue, Bihar, relates to the assessment for the year 1950-51 of sales tax of the appellant under the Bihar Sales Tax Act, 1947 (Act 19 of 1947), hereinafter called the "Act". The appellant was a railway caterer, who had refreshment rooms and tea stalls at various railway stations. He sold various kinds of eatables, cigarettes, betels, milk fruits and tea at railway stations. He was registered as a dealer under the Act and had been carrying on business for a fairly long time. His case was that as it was difficult for him to maintain accounts in regard to eatables, some of which were taxable and others were not, he made representation in 1944 to the Bihar Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment by its own acts or omissions misled the petitioner into maintaining his accounts in a manner prejudicial to the petitioner's claim for deductions on account of sale of tax- free goods during the period. (iv) Whether in the facts and circumstances of the case, the petitioner was entitled to the entire deduction on account of sale of meat and fish in terms of Notification No. 5564 Ft., dated 30-3-49 under section 6 of the Bihar Sales Tax Act, 1947. (v) Whether the Member, Board of Revenue, having held that meat and fish mentioned in Notification No. 5564 Ft. dated 30-3-49 under section 6 of the Bihar Sales Tax Act, 1947, included boiled meat and fish and cold meat and fish, could legally hold that meat and fish cooked otherwise were not covered in the terms of said notification? (vi) Whether in terms of the notification No. 5564 Ft. dated 30-3-49 cold meat and fish and boiled meat and fish could be distinguished from other preparation of meat and fish? But the Board of Revenue referred the following question to the High Court under section 25: "Whether the following forms of meat and fish are covered by Notification No. 5564 Ft., dated 30-3-49, issued under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision given by the Tribunal in regard to the questions which were agitated before the High Court and were decided against the appellant and against which no appeal has been brought. But he submits that there are three other questions which also arise, and on which the appellant wanted a reference to the High Court but which were not referred. It was open to the appellant to apply to the High Court for a reference under section 25. That the appellant did not do, and it has not been shown that there was any such breach of the rules of natural justice or violation of any principle of law which would be a good ground for our interference direct with the orders of the Board of Revenue in an appeal under Article 136 of the Constitution. In our opinion the appeal is without force and is dismissed with costs. Appeal dismissed. Judgment of High Court The judgment of the High Court in Miscellaneous Judicial Case No. 359 of 1955 against which no appeal was preferred to the Supreme Court was delivered on 24th September, 1957, by a Division Bench consisting of RAMASWAMI, C.J., and RAJ KISHORE PRASAD, J., and is as follows: RAMASWAMI, C.J., and RAJ KISHORE PRASAD, J.- Under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was omitted with effect from the 1st of April, 1949. It is the admitted position between the parties that during the period under consideration meat and fish continued to be exempted from tax, while cooked food was removed from the list of exempted goods from the 1st April, 1949. In our opinion the entries with regard to meat and fish in the notification of the 30th March, 1949, should be interpreted with reference to the entries made in the previous notification dated the 28th August, 1947. At page 167 of the Bihar Commercial Taxes Manual, Volume II, it has been mentioned that cooked food was exempt from taxation up to the 31st March 1949, and thereafter cooked food was taxable at the general rate of 6 pies per rupee. The entry at page 167 is as follows:- "List of goods exempted under section 6 of the Bihar Sales Tax Act (from 1st October, 1944, to 1952). SI.No. Description of goods Conditions and exceptions subject to which exemption allowed. Period during which exemption continued. Remarks. 6. Cooked food eaten at the hotel, restaurant, refreshment room, eating house or other place where the cooked food ..... X X X X Extracts X X X X X X X X Extracts X X X X
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