https://www.taxtmi.com/caselaws?id=157163 Tax under section 3-A(1)(e) on poppy seeds could not be sustained because the statutory charge applies only where the dealer is shown to be the manufacturer or importer. Rejection of books of account and estimation of turnover did not, by themselves, prove importation, and no finding was recorded that the assessee had imported the goods. In the absence of material establishing either manufacturing or importing status, the condition precedent for taxing the turnover was not met, and the deletion of the poppy seeds turnover was upheld. en-us Wed, 11 Sep 1991 00:00:00 +0530 Mon, 30 Sep 2013 18:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157163 Tax under section 3-A(1)(e) on poppy seeds could not be sustained because the statutory charge applies only where the dealer is shown to be the manufacturer or importer. Rejection of books of account and estimation of turnover did not, by themselves, prove importation, and no finding was recorded that the assessee had imported the goods. In the absence of material establishing either manufacturing or importing status, the condition precedent for taxing the turnover was not met, and the deletion of the poppy seeds turnover was upheld. Case-Laws VAT and Sales Tax Wed, 11 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157163