Judgment

ARIJIT PASAYAT, J.

( 1 ) APPELLANT (hereinafter referred to as dealer) calls in question legality of the judgment rendered by Division Bench of the patna High Court holding that notification s. O. 154, dated 28. 1. 1985 issued under proviso to Section 13 (1) of the Bihar finance Act, 1981 (in short the act) in relation to sale and purchase of packing materials, is applicable to the appellant, and section 13 (1 ) (e) of the Act inserted by Bihar finance Amendment Act, 1985 (in short amendment Act) w. e. f. 1. 8. 1985 did not render it inapplicable.

( 2 ) THE background facts necessary for disposal of the appeal essentially are as follows:

( 3 ) APPELLANT is a company registered under the Companies Act, 1956 (in short the companies Act) and is a dealer registered under the Act and the Central Sales Tax act, 1956 (in short the central Act ).

( 4 ) IT is a manufacturer of biscuits and started its manufacturing operation in the state of Bihar w. e. f. 1. 4. 2002. According to it, Parle Products Limited was its predecessor who was given benefit of concessional rate of sale tax of 4% on purchase of C. B. Boxes (also known as cardboard box or corrugated box) used for packing. The be