COMMISSIONER OF SALES TAX Vs. JIWAN DAS

JUDGEMENT

(1.) THIS statement has been submitted to this Court under section 11(1) of the U.P. Sales Tax Act by the Judge (Revisions) Sales Tax at the assessee's instance. The connected references are of identical statements of cases in respect of the same assessment year but of different assessees and raise the same questions.

(2.) WE are called upon to answer the following two questions :-

(3.) AS we pointed out, question No. 1 is badly framed and we reframe it as follows :