IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3306 of 2007 M/S Shew Bhagwan Mohan Lal (Hardware) through its Partner Shri Binay Kumar Singhania, son of late Mahabir Prasad Singhania, resident of Dr. R.P. Road, Bhagalpur, P.O. & P.S. Kotwali, District-Bhagalpur. ---- Petitioner. Versus 1. The State of Bihar 2. The Commissioner of Commercial Taxes, New Secretariat, Patna. 3. The Deputy Commissioner of Commercial Taxes, Bhagalpur Circle, Bhagalpur ---------- Respondents. ----------- 4. 3.12.2010 None appears on behalf of the petitioner. Heard Mr.Jainendra Kumar Singh, learned Assistant Counsel to Government Advocate No.10 for the respondents. This writ petition has been preferred for a declaration that imposition of surcharge of 10% on sales tax under Section 5 of the Bihar Finance Act 1981, is ultra virus the Constitution of India, because it is beyond the legislative competence of the State to impose tax on sales tax, which in pith and substance is tax on income and is covered by list I, Entry 82, of schedule VII, of the Constitution of India. Learned counsel for the respondents has placed on record their counter affidavit. Learned Government Counsel submits that the present case is covered by the judgment in the case of 2 Hoechst Pharmaceuticals Ltd. and another Vs. State of Bihar & others, reported in 1984(55) of Sales Tax Cases- 1. In that view of the matter, the writ petition is dismissed. Vinay/ ( S. K. Katriar,J. ) ( S. P. Singh, J.)