Judgment

KAPUR, J. : The principal question raised in these appeals and petitions under Art. 32 of the Constitution is whether sugar-cane falls within the term "green vegetables" and is therefore exempt from Sales tax under the exemption given by the notification dated August 28, 1947, issued under S. 6 of the Bihar Sales Tax Act (Act 19 of 47), hereinafter called the Act. After hearing the arguments in these appeals and petitions we announced our decision dismissing them with costs and we now proceed to give our reasons for the same.

2. The three appeals by special leave are brought by the assessment and relate to assessment of Sales tax for three years, 1950 51, 1951-52 and 1952-53 for which the amount of Sales tax levied was Rs. 28,866, 23,383 and 23,298 respectively. Besides the three appeals the assessee company has filed three petitions under Art. 32 challenging the constitutionality of the assessments. In this judgment the appellant and the petitioner is a private limited company and it will be termed "appellant" and the State of Bihar which is respondent will be termed the "respondent".

3. The appellant took an objection to the assessment and filed appeals to the Deputy Commi