Om Prakash, J. - (1.) Raising a very short but interesting question this revision is filed by the dealer carrying on business of brick kiln for the assessment year 1980-81, against the Tribunal's order dated 11th August, 1986.
(2.) Briefly, the facts are that the assessee carried on business of brick kiln up to 10th June, 1980 and then started a new kiln on a different location on 25th March, 1981. The Sales Tax Officer made a single assessment in regard to the turnover of both the businesses. The assessee is the proprietary concern. The contention of the assessee was that the turnover of two separate businesses should have been assessed separately- under two assessment orders and the Sales Tax Officer erred in having clubbed the turnover of the two separate businesses. The contention of the assessee having not been accepted by the Tribunal, the assessee has come up in revision. The short question for consideration is whether on the facts and circumstances of the case, the turnover of the two kilns belonging to the assessee, deserves to be assessed under two separate assessment orders and whether the Sales Tax Officer was right in having made a single assessment in respect of the aggregate turnover of the two kilns of the assessee.
(3.) Section 3 of the U. P. Sales Tax Act, 1948 (for short "the Act, 1948") which is a charging section, states that subject to the provisions of this Act every dealer shall for each assessment year pay a tax at the rates provided under the Act on his turnover of sales or purchases or both as the case may be, which are determined in such manner as may be prescribed. From the charging section, it clearly appears that a dealer is to be assessed in respect of his aggregate turnover of an assessment year.;