TMI Blog2007 (4) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... 1987-88. At the instance of the Revenue following questions have been raised: A. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the tarbuj seeds sold by the dealer were exempt under Notification No. 7038 dated January 31, 1985 despite the honourable High Court has taken contrary view in the cases of Jagannath Prasad Raghu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nasi reported in [1999] 30 STR 465 held that tarbuj seed is a vegetable seed exempted from tax under Notification No. ST-II-7038/X-7(23)/83-U.P. Act XV/48-Order-85, dated January 31, 1985. Order of the Tribunal in this regard is upheld. So far as question No. 2 is concerned, which relates to the taxability of coconut powder this court in the case of Commissioner of Sales Tax, U.P. v. Gokul Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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