2007 (4) TMI 652

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....inst the order of the Tribunal dated March 3, 2001 relating to the assessment year 1987-88. At the instance of the Revenue following questions have been raised: "A. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the tarbuj seeds sold by the dealer were exempt under Notification No. 7038 dated January 31, 1985 despite the h....

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....ncerned, this court in the case of CTT v. Heeralal Ram Das, Visheshwarganj, Varanasi reported in [1999] 30 STR 465 held that tarbuj seed is a vegetable seed exempted from tax under Notification No. ST-II-7038/X-7(23)/83-U.P. Act XV/48-Order-85, dated January 31, 1985. Order of the Tribunal in this regard is upheld. So far as question No. 2 is concerned, which relates to the taxability of coconut ....