Allahabad Court November 1962 Judgments

Badri Prasad Prabha Shanker and anr. Vs. Sales Tax Commissioner

Court: Allahabad

Reported in: [1963]14STC208(All)

M.C. Desai, C.J.1. This is a reference under Section 11(1) of the U.P. Sales Tax Act made by the Judge (Revisions) referring the following question for this Court's opinion :Whether crushed and sieved tobacco was exempt from sales tax under the U.P. Sales Tax Act by virtue of exemption granted under Section 4(1)(a) of the Act under Notification No. S.T. 119-X-928-1948, dated 7th June, 1948, item No. 9.2. The same question has been referred in the connected reference. The reference has been made at the instance of the applicants who are dealers in tobacco. No tax under the Act is payable on the sale of goods which are notified by the State Government in the Official Gazette. The State Government have issued a Notification No. S.T. 119-X-928- 1948, dated 7th June, 1948, notifying the goods which are exempt from the payment of sales tax, and item No. 9 of the notification is :Tobacco leaves, whether green or dried, not having been subjected to any process of manufacture.3. The applicants ...