2005 (7) TMI 612

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..... er, on facts and circumstances of the case, the Sales Tax Tribunal, was legally justified in rejecting the order passed under section 10-B of the U.P. Sales Tax Act, 1948 and holding that "processed tea" is agricultural product? 2.. From the record, it appears that the assessee is self producing tea company. It is argued on behalf of the revisionist, by the learned Standing Counsel that since the .....

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..... les Tax v. Travancore Rubber and Tea Co. [1967] 20 STC 520 (SC), it has been held that agriculturist cannot be treated to be the dealer for the purposes of the Sales Tax Act. The tea even after being graded and processed, remains tea and it is not changed into a new item. 3.. In the circumstances, this Court finds that there is no error in the impugned judgment of the Sales Tax Tribunal, as such, .....

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