TMI Blog1973 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the case, the Appellate Tribunal was justified in law in holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 became final. Thereafter, proceedings were initiated under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken 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 Officer and the Appellate Assistant Commissioner did was to base t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 orders of the sales tax authorities. In the result, the tax re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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