Ramaswami and Kanhaiya Singh JJ.

1. In this case petitioner No.2. Kumar Brothers (Biri) Private Limited, is a firm carrying on the business and trade of biri at Chakradharpur. It is alleged that petitioner No.2 manufactures biri from tobacco by a process of manual labour and not with the aid of machines. For the period from the 14th December, 1957, till the 30th June, 1958, the Assistant Superintendent of Sales Tax at Chaibasa called upon petitioner No.2 to submit a return of turnover of biris for the purpose of imposing sales tax under the provisions of the Bihar Sales Tax Act. Petitioner No.2 objected that no sales tax was leviable on the sale of hand-made biris. The objection was overruled by respondent No.1. The petitioners have accordingly moved the High Court for grant of a writ under Article 226 of the Constitution restraining the respondents from imposing sales tax for the period from the 14th December, 1957, to the 30th June, 1958, with respect to the sale of hand-made biris.

2. On behalf of the petitioners learned counsel submitted that the sale of hand-made biris was exempt from taxation under the notification of the Government of Bihar, Finance (Commercial Taxes