1986 (7) TMI 371

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..... s Tax Act (hereinafter referred to as the Act) were initiated in which the turnover of Rs. 77,381.20 was subjected to tax by the Sales Tax Officer. The first appeal filed by the assessee before the Assistant Commissioner (Judicial) was allowed. The Revenue feeling aggrieved against the aforesaid order preferred a second appeal before the Sales Tax Tribunal, Bench-I, Kanpur, which by order dated 28 .....

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..... to the assessee, the purchasing dealer could be proceeded with under the provisions of section 3-B of the Act but the authorities below have wrongly imposed tax on the assessee. Mr. P.K. Jain, learned counsel appearing for the Revenue, on the contrary submitted that since by notification dated 31st December, 1976 nuts and bolts ceased to be included in the list of the goods for the manufacture of .....

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