1985 (12) TMI 360

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....) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment and order passed by the Sales Tax Tribunal, Bareilly Bench, Bareilly relating to assessment year 1977-78. 2. Books of account of the assessee were rejected by the assessing authority on the ground that at the time of survey dated 1-5-1977 partners of the firm left the shop and did not produce the books of accou....

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....mporter as provided under Section 2 (e) nor was a manufacturer as provided under Section 2 (e-1). In support of the said fact he specifically invited my attention to the findings of the Tribunal wherein the Tribunal has said that there was no dispute that the dealer sold poppy seeds after purchasing it from the farmers. Section 2 (e) defines 'importer' as under: "2 (e) "importe....

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....assessee only purchased those poppy seeds from the farmers. 6. In view of the aforesaid fact, I am of the opinion that the turnover of the poppy seeds of the assessee was wrongly subjected to tax and he was entitled for exemption on the said turnover Since this question has been decided in favour of the assessee it is not nccessary to go into the other questions involved in the instant revision. ....