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TMI Blog1973 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ons that arise in these tax revision cases can be disposed of by a common judgment. The questions raised for our decision are: "(A) Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in discarding the total estimate of income of cardamom arrived at in the agricultural income-tax assessment? (B) Whether on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. The facts of the case are that the assessee in each of these cases has a cardamom estate in Kerala State. They were assessed to agricultural income-tax by the concerned officer for the assessment year 1966-67 rejecting the return of income submitted by each of them. The assessment therefore proceeded on the best judgment of the officer concerned. Those orders not having been appealed against be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no excess quantity to be sold in the State. The matter was taken up before the Sales Tax Appellate Tribunal by the various assessees. The Tribunal by a majority order set aside the orders of the officers of the sales tax department and held that the petitioners were not liable for assessment. 4.. We are of the opinion that the Tribunal is right in its finding. What the Assistant Sales Tax Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardamom within the Kerala State. The assessees satisfactorily established that the entire cardamom produced within the State by them was transported by valid permit under section 77-A. The method adopted by the Sales Tax Officers to fix the balance of cardamom liable for sales tax is wrong and cannot be sustained. We, therefore, hold that the order of the Tribunal was right in setting aside the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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