Supreme Court · 1979 INSC 177 · Decided 11 September 1979
Commissioner of Sales Tax, Lucknow v. D. S. Bist &. ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 177 · [1980] 1 S.C.R. 593
- Case number
- CIVIL APPEAL No. 2361/1972
- Decided
- 11 September 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COMMISSIONER OF SALES TAX, LUCKNOW v. D. S. BIST &. ORS. September 11, 1979 [N. L. UNTWALIA AND R. S. PATHAK, JJ] 593 U . .P. Sales Tax Act, 1948-S. 2(i) proviso-Tea leaves after drying and pTocessing-Whether re1nained agricultural produce not exigible to sales tax under the proviso. The The assessee, who was an agriculturist, O\Vlled tea gardens in the State. After being plucked from tea shrubs tea leaves are withered iili shade in rooms, crushed by hand or foot, roasted for 15 minutes, then covered by wet sheets for the purpose of generating fertnentation, graded and
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