1995 (11) TMI 418

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.... by the Sales Tax Tribunal, Meerut, whereby it allowed the dealer's appeal and held its turnover of ice-cream to be not taxable. I have heard Sri R.D. Gupta, learned Standing Counsel and Sri Piyush Agarwal, learned counsel for the respondent. The dealer deals in ice-cream which is taxable in the hands of a manufacturer or importer. Admittedly, the dealer-respondent is not a manufacturer. Accordi....