M/S New India Sugar Mills Ltd vs Commissioner Of Sales Tax, Bihar on 26 November, 1962
4. The learned Single Judge while deciding the matter in favour of the respondents, relied on the decision of the Supreme Court in M/s. New India Sugar Mills Ltd.'s case. The facts as found by the High Court and accepted by their Lordships of the Supreme Court are found at "page 1210 of the report and read as under: