- (1.) These appeals have arisen from sales tax proceedings concerning the respondent-firm for the period 1968 to 1970. The firm was dealing in tendu leaves. The firm was purchasing green tendu leaves from the forest department and thereafter selling the same in bundles. The respondent-firm contended before the Sales Tax Officer that the firm was not manufacturing tendu leaves but was selling the same after purchasing from the registered dealers. According to the firm, it was entitled to the benefit of resale claim. The Sales Tax Officer rejected the claim. The order of the Sales Tax Officer was confirmed in appeal by the Assistant Commissioner of Sales Tax. The second appeal of the respondent-firm was, however, accepted by the Sales Tax tribunal. The orders of the Sales Tax Officer and the Assistant Commissioner of Sales Tax were set aside.
(2.) The reference application filed by the Sales Tax Commissioner was rejected by the tribunal. A mandamus sought from the High court was also dismissed in limine.
(3.) We have heard learned counsel for the respondent-firm. We have been taken through the judgment of the tribunal. We agree with the reasoning and the conclusions reached therein. There being no question of law for the consideration of the High Court, the reference application was rightly dismissed by the tribunal. The appeals are dismissed. No costs.;