COMMISSIONER OF SALES TAX Vs. ASHA RAM SUSHIL CHANDRA

JUDGEMENT

(1.) This is a reference under Section 11(1) of the U. P. Sales Tax Act, 1948, made at the instance of the Commissioner of Sales Tax, U. P. The questions referred for the opinion of this Court are as follows :

(2.) The respondent, Messrs Asha Ram Sushil Chandra, is a dealer in kerana and medicines at Baraut in the district of Mcerut. It commenced its business on 6th November, 1953.

(3.) The Sales Tax Officer assessed it for the assessment year 1953-54 in accordance with the provisions of Section 18(3) of the aforesaid Act.