1985 (3) TMI 247

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....Sales Tax Act against the judgment dated 29th May, 1984, passed by the Sales Tax Tribunal, U.P., Kanpur Bench II, relating to the assessment year 1976-77, The assessee deals in sabudana, posta-budi, etc. For the year in question its books of account were accepted and it was assessed to a tax of Rs. 45,950.88 on the taxable sales of Rs. 5,99,637.10. The above taxable sales included sales of post....

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....After hearing the counsel for the parties I am unable to accept the contention advanced on behalf of the revenue. The Tribunal has recorded a categorical finding that posta-budi is used as medicine. It has also relied on a book named "Madan Pal Nighantu" in which Posta-budi has been mentioned as a medicine. The said fact cannot be said to be wholly irrelevant for determining whether Posta-budi was....