(1.) The Judge (Revisions), Sales Tax, U. P., has at the assessee's instance submitted to this Court a statement of the case under Section 11 (2) inviting this Court's answers to the following two questions:
(2.) Whether linseed oil is an edible oil within the meaning of the notification dated 8th June, 1948, issued under the U.P. Sales Tax Act?
(3.) We agree with the view taken by the Judge (Revisions).