1991 (9) TMI 322

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....missioner, Sales Tax, U.P., against the judgment and order of the Sales Tax Tribunal, Lucknow. Under the said order, the Tribunal dismissed the appeal preferred by the State but allowed the appeals preferred by the assessee in part. The only contention raised by the learned Standing Counsel in this revision is that the Tribunal was not justified in deleting the turnover in a sum of Rs. 1,60,000 re....

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....nt facts, that the authorities were justified in rejecting the books. It also found that no interference is called for with the estimate of turnover. However, in so far as the turnover relating to poppy seeds was concerned, it deleted the same on the ground that the respondent is neither a manufacturer of poppy seeds nor an importer of poppy seeds and if so, the said turnover cannot be subjected t....

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....section (1) of section 3-A, the sales tax will be levied at the time of sale by the manufacturer or importer at a particular rate. The question, therefore, arose whether the assessee was a manufacturer or an importer. Evidently there can be no question of a manufacturer in the case of poppy seeds. The only other question is whether he was an importer. No finding has been recorded by the authori....