Supreme Court of India
The State of Bihar v. Rai Bahadur Hurdut Roy Moti Lall Jute Mills & Another
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What the Court ordered
We hold that the proviso to s. 14A cannot be invoked against the first respondent and so the order of forfeiture passed against him by the second respon dent is unjustified and illegal.
Judgment, page 15
From the headnote
Sales Tax-Amount realised by registered dealer from sales outside the State-Forfeitu.re of such amotmt-Validity-.Allowablo deduction, meaning of-Bihar Sales Tax Act, r947 (XIX of r947), ss. 5, 6, 7, 8, r4A Proviso, 3:;, r. rg proviso. The respondent mills, a registered dealer under the Bihar · Sales Tax Act, 1947 (Act III of 1947), was carrying on business of manufacture and sale of gunny bags, hessian and other jute products at Katihar. During the period April l, 1950, to March 31, 1951, it sold and despatched its wares worth about Rs. 92,24,386-1-6 to dealers outside the State and realised
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