Brij Lal Gupta, J. - (1.) This is a petition under Article 226 of the Constitution praying for the issue of a writ of cerliorari for the quashing of an order dated 23rd December, 1961, assessing the petitioner to sales tax under the U. P. Sales Tax Act.
(2.) The petitioner's case is that out of its total turnover it was entitled to exemption in respect of a turnover of Rs. 4,04,496-76 nP. as the particular turnover related to the sale of oil-seeds which according to the petitioner were sold not to consumers but to dealers for the purpose of resale by them in the same condition.
(3.) It may be stated that under the provisions of Section 3-AA sale of oil-seeds by a dealer to a consumer alone was liable to sales tax. The assessment order relates to the petitioner's assessment for the year 1957-58. At the material time Section 3-AA stood as follows :- Notwithstanding anything contained in Section 3 or 3-A, the turnover in respect of coal, iron and steel, raw jute, cotton, oilseeds or raw hides and skins, shall not be liable to tax except at the point of sale by a dealer to the consumer and the rate of tax shall not exceed three pies per rupee. Unless the dealer proves otherwise, a sale shall be presumed to be to a consumer.;