COMMISSIONER SALES TAX Vs. CH MITHOO LAL ROSHAN LAL

JUDGEMENT

(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,

(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) ?

(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.