The said registered dealers had initially purchased barley on which they had paid the tax and thereafter they had removed the husk and sold the barley to the respondents herein.
The High Court relying on an earlier decision reported in Tilok Chand Prasan Kumar v. STO held in favour of the assessee and against the Revenue.
During that year the assessee purchased husked barley from certain registered dealers.
The relevant assessment year is 1968 69.
Hence, this appeal by the Revenue.
