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TMI Blog1991 (9) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, the Tribunal dismissed the appeal preferred by the State but allowed the appeals preferred by the assessee in part. The only contention raised by the learned Standing Counsel in this revision is that the Tribunal was not justified in deleting the turnover in a sum of Rs. 1,60,000 relating to poppy seeds. The Tribunal has deleted the said turnover relying upon a decision of this Court in S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled for with the estimate of turnover. However, in so far as the turnover relating to poppy seeds was concerned, it deleted the same on the ground that the respondent is neither a manufacturer of poppy seeds nor an importer of poppy seeds and if so, the said turnover cannot be subjected to tax. Reliance was placed upon clause (e) of section 3-A(1). In so far as it is relevant, section 3-A(1)(e) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a particular rate. The question, therefore, arose whether the assessee was a manufacturer or an importer. Evidently there can be no question of a manufacturer in the case of poppy seeds. The only other question is whether he was an importer. No finding has been recorded by the authorities below that the assessee herein was an importer of poppy seeds. Just because his books were rejected, an infe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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