M.C.Desai, C.J. - (1.) This and the connected cases have been referred to this Court under Section 11(1) of the U. P. Sales Tax Act by the Judge (Revisions) at the instance of the Commissioner, Sales Tax, U. P. The questions referred are the same in all the four cases, they being, 1. Whether the sales made by the assessee at London be included in the sales made in U. P. to fix their gross turnover for the purpose of determining their liability to tax with respect to sales made in U. P. ?
(2.) Whether in the circumstances and on the facts of the case, the sale made by the assessee would be assessable to tax under Section 2(h), Explanation II (ii) ? 2. The cases are in respect of different assessment years of the same assessee, the assessment years being 1951-52, 1952-53, 1954-55 and 1955-56 respectively.
(3.) For the reasons given in our judgment in Miscellaneous Case No. 263 of 1960, Commissioner, Sales Tax, U.P. v. Balbir Singh and Company decided today Since reported at [1963] 14 S.T.C. 546, our answer to question No. 1 is in the affirmative.;