TARKESHWAR NATH AGARWAL Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) THIS and the connected case are references under Section 11 (1) of the U. P. Sales Tax Act and relate to the assessment years 1966 -67 and 1967 -68. Common questions of law arise in both the references. The questions in respect of assessment year 1966 -67 are as under:

(2.) IDENTICAL questions have been referred in respect of the assessment year 1967 -68 and hence the decision in this case shall govern the connected case also.

(3.) ON appeal the appellate authority determined the net turnovers as below: