D R GARG AND COMPANY Vs. STATE OF BIHAR

JUDGEMENT

(1.) In view of the fact that the questions involved in all these four writ petitions are common, they were heard together and are being disposed of by a common judgment.

(2.) The simple question involved in all these writ petitions whether the purchase of khair billets and/or forest products from the forest department in the State of Bihar constitute sale within the State of Bihar or in course of inter-State sale, liable to payment of the Central sales tax at the rate of 4 per cent on filing of a declaration in form C.

(3.) The petitioners are either companies or firms registered under the Central Sales Tax Act and carrying on manufacturing business outside the State of Bihar. The petitioners in C.W.J.C. Nos. 1411 and 1463 of 1983 (R) are the manufacturers of khair in their factory at Izatnagar, Bareilly in the State of Uttar Pradesh, and are registered as well under the Uttar Pradesh Sales Tax Act. They have no place of business in the State of Bihar nor do they manufacture any katha within the State of Bihar out of khair billets and/or khair woods purchased by them. It is stated that the said goods are purchased for consumption in their factory at Izatnagar (U.P.). They are outside the State dealers.