1985 (12) TMI 360 - HC - VAT and Sales Tax

Summary

The assessee filed a revision under Section 11(1) of the U.P. Sales Tax Act against a judgment relating to the assessment year 1977-78. The Tribunal rejected the claim of the assessee regarding the sale of poppy seeds. The High Court held that the assessee was entitled to exemption on the turnover of poppy seeds as they were not imported or manufactured by the assessee. The High Court allowed the revision in part, setting aside the Tribunal's order and directing a reevaluation of the turnover.