1989 (1) TMI 336

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..... ee was that since during the assessment year 1974-75, he manufactured "sariya jali" to be used in "rahat", the same is exempt from the tax as being an agricultural implement. The Sales Tax Tribunal has, in the impugned order, however, relied upon a statement dated 16th November, 1977 made by the assessee before the Sales Tax Officer in which he has stated that he had manufactured "jali" for tubewe .....

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..... nt order, however, it is clear that the assessee had sold "sariya" worth Rs. 7,500 to M/s. Kuldeep Engineering Works and the same was also not accounted for in the books of the assessee. Under these circumstances, the Sales Tax Officer had also estimated sales of "sariya" at Rs. 10,000. The very same figure has been affirmed by the Sales Tax Tribunal in the impugned order. On the basis of the find .....

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