During this process the companyour of leaves was changed from green to yellowish.
Hence these appeals by the department.
The produce was then finally roasted with charcoal for obtaining suitable flavour and companyour.
Appeals by special leave from the Judgment and Order dated 17 5 72 of the Allahabad High Court in Sales Tax Ref.
And then they were companyered by wet sheets for generating fermentation.
It is this final product which was eventually sold by the assessees.
Later they were roasted on mats for about 15 minutes.
The High Court has answered the reference in favour of the assessee and against the revenue.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
In all the appeals S. Desai and Rameshwar Nath for the Respondent.
5 the leaves were then subjected to grading with sieves of various sizes.
2361 2364 of 1972.
C. Manchanda, Shiv Pujan Singh and M. V. Goswami for the Appellant.
The companytention of the assessee was number accepted and the final Revising Authority made four references in respect of the four periods to the High Court on the following question of law Whether on the facts and circumstances of this case the article ceased to be an agricultural produce and whether the tea produced by the assessee would be exigible to sales tax?
The stand taken on his behalf before the taxing authorities was that the tea leaves sold by the respondent are agricultural produce grown by himself and, therefore, the sales were number exigible to sales tax.
2 then they were crushed by hand or foot and were then roasted for about 15 minutes.
Fanning machines are also used in companypleting the grading process.
The assessee respondent owns some tea gardens in the State of U.P. The tea leaves grown by the respondent in his gardens are sold in the market after being processed and packed.
The primary facts as extracted by the High Court from the order of the Revising Authority are the following The tea leaves were first of all subjected to withering in shadow in rooms on a wooden floor for about 14 hours.
693 to 696/70.
The following Judgments were delivered UNTWALIA, J. The Commissioner of Sales Tax, Lucknow has filed these four appeals by special leave against the judgment of the Allahabad High Court given in four sales tax references under the U.P. Sales Tax Act, 1948, hereinafter referred to as the Act.
