Patna HC upholds 8% Sales Tax on ‘Korai’ as Residuary Item

Raj Kumar Sao Kishori Lal Sao Vs State of Bihar (Patna High Court) The legal proceedings involving Raj Kumar Sao Kishori Lal Sao and the State of Bihar, as adjudicated by the Patna High Court, revolve around the assessment years 1991-92 and 1992-93. The central issues in both appeals are linked to the imposition of purchase tax on goods acquired from unregistered dealers and the taxation of the sale of ‘Korai,’ asserted to be cattle feed and allegedly exempt from tax. 1. Background and Assertion of the Appellant: The appellant, described as a partnership engaged in the purchase, p...