R.S. Pathak, J. - (1.) The Judge (Revisions) Sales Tax has made this reference for the opinion of this Court on the following question :- Whether in the circumstances and on the facts of the case the order for refund is maintainable ?
(2.) The respondent M/s. Lord Krishna Sugar Mills Ltd., Saharanpur, is a dealer in sugar and rab. For the assessment year 1950-51, it elected to be assessed to sales tax on the turnover of the assessment year. During that year it recovered the following amounts as sales tax from its customers :- On sugar sold inside Uttar Pradesh ... Rs. 16,006-7-9. On sugar sold outside Uttar Pradesh ... Rs. 15,476-5-6. On rab ... Rs. 2,234-12-0.
(3.) Sales tax was chargeable under the U.P. Sales Tax Act on the turnover of sugar sold inside Uttar Pradesh, but the turnover of sugar sold outside Utter Pradesh and the turnover of rab were exempt from sales tax. The respondent deposited Rs. 15,345-4-6 in the Government treasury during the assessment year on different dates in the four quarters of that year, and with each deposit a clear statement was enclosed containing full particulars indicating that the deposit was made on account of the tax due in respect of sales made inside Uttar Pradesh.;