1989 (1) TMI 336

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9th August, 1982 passed by the High Court, the Tribunal had heard the appeal afresh. The claim of the assessee was that since during the assessment year 1974-75, he manufactured "sariya jali" to be used in "rahat", the same is exempt from the tax as being an agricultural implement. The Sales Tax Tribunal has, in the impugned order, however, relied upon a statement dated 16th November, 1977 made by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hased by the assessee, was used by him for the manufacture and sale of "jali". From a perusal of the assessment order, however, it is clear that the assessee had sold "sariya" worth Rs. 7,500 to M/s. Kuldeep Engineering Works and the same was also not accounted for in the books of the assessee. Under these circumstances, the Sales Tax Officer had also estimated sales of "sariya" at Rs. 10,000. The....