D. K. Sen, C. J.

1. The material facts in this proceeding are inter alia, that m/s Dhanbad Flour Mills, the petitioner, a partnership firm, owns and runs a flour mill where wheat is crushed and various products, like Atta, Maida, Sujji, and bran are produced.

2. The Deputy Commissioner of Commercial Taxes, Urban Circle, dhanbad the respondent No.3 herein, by his memorandum dated the 28th december, 1985, called upon the petitioner to deposit an amount of additional tax outstanding under Sec.6 of the Bihar Finance Act, 1981, on the sale of atta Maida and Sujji by the petitioner by the 11th January, 1986, failing which it was stated that penalty under Sec.16 (9) of the said Act would be imposed on the petitioner.

3. In answer to the said memorandum the petitioner filed on objection before the respondent No.3 contending, inter alia, that no additional tax could be levied on the sale of Atta, Maida and Sujji, inasmuch as they were declared goods under Sec.14 of the Central Sales Tax Act, 1956 , as goods of special importance of inter-state trade or commerce. It was contended further that by a notification issued by the Government of Bihar dated the 28th October, 1981, all declar