The taxing notification prescribing a rate of tax by itself will not have the overriding effect on the exemption notification.

Ashwini Kumar Sinha, J.

1. These three writ cases involve common question of law and hence they have been heard together and are being disposed of by a common judgment.

2. The authority concerned, i.e., respondent No. 2, has held that the petitioners were liable to pay sales tax on wheat bran (chokar).

3. Whether wheat bran (chokar) is a cattle feed or not and whether the petitioners are liable to pay sales tax on the sale of wheat bran are the intricate and significant questions involved in these writ cases.

4. Admittedly the period in question is the period before 29th June, 1985 (the date on which Notification No. S.O. 611 dated 29th June, 1985, came into force).

5. The petitioners claim that no sales tax was payable on the sales of wheat bran as, according to the petitioners, it was exempted under item No. 35 of the Notification No. Bikrikar/San/1026/77-14547 dated 26th December, 1977 (annexure 1 to C.W.J.C. No. 2725 of 1984), as a cattle feed; whereas, in short, the submission advanced on behalf of the State is that the effect of exemption notification dated 26th December, 1977, is taken away because a retroactive notification (with effect from 26th December, 1977) was issued on 9th March, 1978 (Notification No. 3320), which made "bran" exigible to tax. [It will be most pertinent to note that in annexure 1 to C.W.J.C. No. 2725 of 1984; in item No. 35, explanation (i) to (iii) has been wrongly typed as this explanation was inserted by Notification No. 3322 dated 9th March, 1978 retrospectively from 26th December, 1977.] In other words, the submission on behalf of the State is that the retroactive notification of 9th March, 1978 (No. 3320) inferentially and by implication taxes bran by superseding the exemption notification. The submission on behalf of the State also was that an evidence of intention to tax bran should be read or inferred by implication by allowing the notification of rate of tax or exigibility in order to override the exemption.

6. The petitioners claim (in C.W.J.C. No. 2725 of 1984), by a petition dated 29th March, 1984, that no sales tax was leviable on the sale of wheat bran which, according to the petitioners, was a cattle feed, was rejected by the Deputy Commissioner of Commercial Taxes, Barh Circle, Barh (respondent No. 2), by his order dated 4th May, 1984 (annexure 5 to C.W.J.C. No. 2725 of 1984) (wrongly mentioned as order dated 29th March, 1984, in paragraph 1 of the writ petition and also in the prayer portion). The petitioners also challenged annexure 5(1). Similar orders as in annexures 5 and 5-A were passed by the Assistant Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur (respondent No. 3) in C.W.J.C. No. 5637 of 1985 and by the Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro Steel City (respondent No. 2), in C.W.J.C. No. 1918 of 1984 as in annexure 4. Thus, the impugned annexures are annexures 5 and 5-A in C.W.J.C. No. 5637 of 1985 and annexure 4 in C.W.J.C. No. 1918 of 1984. The orders passed in these two writ cases are of different dates, as would appear from the impugned annexures.

7. The answer to the significant questions rests upon the interpretations of the two notifications referred to above and also the notification dated 29th June, 1985 (S.O. 611). These notifications will be referred to hereafter.

8. The petitioner in C.W.J.C. No. 2725 of 1984 is a registered partnership firm and runs a flour mill which is engaged, inter alia, in producing various products, namely, bran out of wheat crushing, atta, maida and sujji. Similarly, the petitioner in C.W.J.C. No. 5637 of 1985 is a private limited company and is engaged, inter alia, in the very same products. Similarly, the petitioner in C.W.J.C. No. 1918 of 1984 is a limited company and is engaged, inter alia, in producing the very same products. (We are not concerned in the present writ cases with regard to the products, namely, atta, maida and sujji, as the present writs have been confined only to t