DINA NATH LASSIWALA Vs. STATE OF U P

JUDGEMENT

(1.) THE Additional Judge (Revisions) Sales Tax, Bareilly Range, Bareilly, has referred the following two questions under section 11(1) of the U.P. Sales Tax Act :

(2.) THE assessee, M/s. Dina Nath Lassiwala, carries on business, as his name indicates, in the preparation and supply of lassi. Lassi is prepared from curd by adding water and a small quantity of sugar as required. In assessment proceedings for the years 1963-64, 1964-65 and 1965-66 the assessee was assessed to sales tax on the turnover of lassi. His appeals against the assessments were dismissed by the appellate authority. Thereafter, his revision applications were dismissed by the Additional Judge (Revisions) Sales Tax. And now these references have been made.

(3.) BY Notification No. ST-911/X dated 31st March, 1956, the State Government exempted