1985 (12) TMI 360

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..... against the judgment and order passed by the Sales Tax Tribunal, Bareilly Bench, Bareilly relating to assessment year 1977-78. 2. Books of account of the assessee were rejected by the assessing authority on the ground that at the time of survey dated 1-5-1977 partners of the firm left the shop and did not produce the books of account before them. The Sales Tax Officer, also rejected the claim .....

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..... turer as provided under Section 2 (e-1). In support of the said fact he specifically invited my attention to the findings of the Tribunal wherein the Tribunal has said that there was no dispute that the dealer sold poppy seeds after purchasing it from the farmers. Section 2 (e) defines 'importer' as under: 2 (e) importer in relation to any goods means the dealer who makes the first s .....

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..... fact, I am of the opinion that the turnover of the poppy seeds of the assessee was wrongly subjected to tax and he was entitled for exemption on the said turnover Since this question has been decided in favour of the assessee it is not nccessary to go into the other questions involved in the instant revision. 7. In the result, the revision succeeds and is allowed in part. The order passed by th .....

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