1985 (1) TMI 294

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....t exemption of the sales tax on the sale of Persian wheel frames manufactured by it for the assessment year 1965-66. The Sales Tax Officer dismissed its plea and held that it was not entitled to the exemption of the sales tax on the sale of the Persian wheel frames amounting to Rs. 3,05,227.00, on the ground that the said goods manufactured and sold were not agricultural implements. The petitio....

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....e sales tax authorities are illegal and without jurisdiction. Mr. R.S. Mittal, the learned counsel for the respondents, at the outset has taken a preliminary objection to the maintainability of the writ petition. He has referred to section 21 of the Act, wherein it is provided that it is open to a dealer to file an application before the Financial Commissioner seeking reference to the High Cour....

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.... of the Financial Commissioner. It appears that on facts it was held that the item which was manufactured and sold by the petitioner was not meant for exclusive use in the Persian wheel; it could be used for other purposes also. As noticed by the learned Financial Commissioner this position had been "tacitly admitted by the learned counsel for the petitioner". The item manufactured consisted of tw....