Sen. J. - (1.) This is an appeal from a judgment of the Allahabad High Court dated October 27,1972 which was given upon a reference of certain questions of law made to the High Court by the Additional Judge (Revisions), Sales Tax, Meerut in compliance with its directions under sub-sec. (4) of Section 11 of the U. P. Sales Tax Act, 1948 calling for a statement of the case. The two questions referred were as follows: 1. Whether there is no material in support of best judgment assessment 2. Whether on the facts and in the circumstances of this case the assessee acted in respect of the estimated purchase turnover of Rs. 3,80,000/- as dealer so as to be liable to purchaser tax
(2.) The Commissioner of Sales Tax submitted that the first question should be answered in the negative and the second in the affirmative. The High Court decided in favour of the assessee and against the Commissioner, holding that the submission of the assessee was right and answered both the questions to the contrary. From this decision the appellant, the Commissioner of Sales Tax, has appealed.
(3.) The reference arose out of assessment for the assessment year 1967-68 of Messrs. Bishamber Singh Layaq Ram which carries on business in jaggery, amchur, khandsari etc. on its own account and as kutcha arhatiya in jaggery, foodgrains etc. at Shahpur in the district of Muzaffarnagar, and is registered as a dealer under Section 8-A of the Act (hereinafter referred to as 'the assessee').;