1985 (12) TMI 349

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..... ), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that seeds of dhania and matar are seeds of vegetable and, therefore, subject to exemption from tax in terms of separate Revenue Department's Notification No. 1057-537-V-ST dated 7th April, 1967, as ex .....

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..... fall in the category of vegetable seeds and hence he rejected the claim of the assessee. The appeal preferred by the assessee before the Deputy Commissioner of Sales Tax was rejected. On further appeal to the Tribunal, the Tribunal held that green "dhania" was sold as vegetable and therefore seeds of "dhania" could be treated as seeds of vegetable. The Tribunal further held that the seeds of "ma .....

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..... o it [see State of West Bengal v. Washi Ahmed [1977] 39 STC 378 (SC)]. So construed, the Tribunal in our opinion was justified in holding that seeds of dhania and matar are seeds of vegetable and, therefore, subject to exemption from tax in terms of the notification in question. 4.. We accordingly answer the question referred to us in the affirmative and against the department. In the circumstan .....

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