COMMISSIONER OF SALES TAX Vs. HARI BHAGWAN BASDEO

JUDGEMENT

(1.) THE Addl. Judge (Revisions) Sales Tax, Bareilly Range, Bareilly has referred the following two questions for our opinion :-

(2.) BOTH the question are cover by the decision in the case of CIT, Sales tax vs. Damodar Das 1972 U. P. T. C. 105. We accordingly answer the first question in the negative and the second question in the affirmative, against the Department and in favour of the assessee. As none has appeared to oppose this reference, there shall be no order as to costs.