1991 (9) TMI 322

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 relating to poppy seeds. The Tribunal has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied 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 to tax. Reliance was placed upon clause (e)....