1987 INSC 0149
                                         SUREME COURT OF INDIA

                                                    State of Bihar
                                                           Vs.

                                            Usha Martin Industries Ltd.

                                      (R Pathak, K Singh and R Misra JJ.)

                                                      25.02.1987
                                                       ORDER
R.S. PATHAK, C.J.
1. Civil Appeal No. 4534 of 1986.
2. Appeal by special leave from the judgment and order dated March 9, 1984, of the Patna High
Court in C. W.J. C. No. 137 of 1980. The judgment of the High Court is reported at [1984] 55 STC
380.
3. Jai Narain, Senior Advocate (D. Goburdhun and Keshavanand Pandey, Advocates, with him), for
the appellants.
4. Dr. Debi Pal and B. P. Rajgarhia, Senior Advocates (R. K. Murarha, Padam Khaitan and Ajay
Jain, Advocates, with them), for the respondent.
ORDER
5. The question raised in this appeal stands concluded by the law laid down by this Court in
Poumami Oil Mills v. State of Kerala [1987] 65 STC 1 : (1986) 2 Scales 1225, where the ratio laid
down in Motilal Padampat Sugar Mills Co. Limited v. State of Uttar Pradesh was affirmed. This is
not disputed by learned Counsel for the appellant. In the circumstances the appeal is dismissed but
without any order as to costs.