1991 (9) TMI 322 - HC - VAT and Sales Tax

Summary

The High Court dismissed the revision filed by the Commissioner, Sales Tax, against the Sales Tax Tribunal's order. The Tribunal deleted the turnover of Rs. 1,60,000 related to poppy seeds, stating that the assessee was neither a manufacturer nor an importer of poppy seeds. The Court upheld the Tribunal's decision, noting that there was no evidence to support the assessee being an importer. The revision was dismissed with no costs.