2005 (7) TMI 612

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..... ally justified in rejecting the order passed under section 10-B of the U.P. Sales Tax Act, 1948 and holding that "processed tea" is agricultural product? 2.. From the record, it appears that the assessee is self producing tea company. It is argued on behalf of the revisionist, by the learned Standing Counsel that since the leaves of tea undergo grading and roasting, before sale, as such they are .....

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..... en held that agriculturist cannot be treated to be the dealer for the purposes of the Sales Tax Act. The tea even after being graded and processed, remains tea and it is not changed into a new item. 3.. In the circumstances, this Court finds that there is no error in the impugned judgment of the Sales Tax Tribunal, as such, the aforesaid question of law is answered in favour of the assessee. The .....

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