Amareshwar Sahay, J.

1. In the present writ petition the petitioner has prayed for, for the following reliefs:

(i) For declaration that the supply of medicines, surgical items, vaccines, X-ray items etc which are supplied by the petitioner to its indoor patients during the course of their treatment is not a transaction which comes within the meaning of "Sale" as defined under Section 2(t) of the Bihar Finance Act, 1981 and, therefore, is not taxable under the said Act.

(ii) For declaration that the petitioner does not come within the definition of "Dealer" as defined under the provisions of Bihar Finance Act, 1981 and, therefore, is not required to be registered as "Dealer" under the said Act.

(iii) To quash the notice dated 31/3/2005 contained in Annexure- 3 to the writ application issued by the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, asking the petitioner to explain as to why an action be not taken against it for not registering itself as registered "Dealer".

(iv) To quash Annexure-5, i.e. the letter No. 261 dated 05/05/2005 issued by the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, whereby the petitioner was held liable to pay sale