R.L. Gulati, J. - (1.) THIS and the connected case are references under Section 11 (1) of the U. P. Sales Tax Act and relate to the assessment years 1966 -67 and 1967 -68. Common questions of law arise in both the references. The questions in respect of assessment year 1966 -67 are as under: (1) Whether, upon the facts and in the circumstances of this case, there was material to justify the amounts of the assessee's taxable turnover determined by the Additional Judge (Revisions), Sales Tax, U. P., Allahabad, for the year 1966 -67? (2) Whether, upon the facts and in the circumstances of this case, the Additional Judge (Revisions), Sales Tax, Allahabad, was competent to raise the turnover taxable at the rate of 2 per cent from Rs. 10,000 to Rs. 15,000 for the year 1966 -67? (3) Whether the window -glass, imported and sold by the assessee in 1966 -67, was glassware attracting tax at the rate of 10 per cent under Notification No. ST -7094/X - -1012 -1965 dated 1st October, 1965? If not, what was the correct rate of tax in respect of it? (4) Whether the looking glass, imported and sold by the assessee in 1966 -67 was 'toilet requisites' attracting tax at 10 per cent under Notification No. ST -7094/X - -1012 -1965 dated 1st October, 1965? If not, what was the correct rate of tax in respect of it?
(2.) IDENTICAL questions have been referred in respect of the assessment year 1967 -68 and hence the decision in this case shall govern the connected case also. The assessee is a dealer in picture -frames, glass sheets and looking glasses. He keeps no accounts. On the basis of the goods imported by the assessee against C forms, the Sales Tax Officer determined his turnover to the best of his judgment and classified the same in the following categories: (i) Imported looking glasses, (ii) Imported glass sheets, (iii) Picture -frames, and (iv) Other sales which are exempt from sales tax.
(3.) ON appeal the appellate authority determined the net turnovers as below: 1966 -67 1967 -68 Ex. U. P. Glass sheets and looking glasses taxable at 7 per cent Rs. 30,000 Rs. 55,000 Picture -frames taxable at 2 per cent Rs. 10,000 Rs. 10,000 Tax Rs. 2,300 Rs. 4,050;