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<h1>Dealer convicted for sales tax non-payment, fine imposed, tax recovery ordered. State appeal successful.</h1> The High Court convicted a dealer in chillies for non-payment of sales tax, overturning the initial acquittal. A fine of Rs. 50 was imposed, and the tax ... - The State appealed against the acquittal of a dealer in chillies for non-payment of sales tax. The dealer claimed he was a commission agent, not a dealer. The High Court set aside the acquittal, convicted the dealer, imposed a fine of Rs. 50, and ordered the tax to be recovered as a fine. The dealer was given three weeks to pay. Appeal allowed.