2005 (7) TMI 612

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....r, on facts and circumstances of the case, the Sales Tax Tribunal, was legally justified in rejecting the order passed under section 10-B of the U.P. Sales Tax Act, 1948 and holding that "processed tea" is agricultural product? 2.. From the record, it appears that the assessee is self producing tea company. It is argued on behalf of the revisionist, by the learned Standing Counsel that since the ....