COMMISSIONER SALES TAX Vs. UJJAL SINGH AUTAR SINGH

JUDGEMENT

(1.) THE Additional Judge (Revisions) Sales Tax, Meerut [hereinafter referred to as the Judge (Revisions)] has submitted a statement of the case and the following questions of law under Section 11 of the U.P. Sales Tax Act (hereinafter referred to as the Act) for the opinion of this Court:

(2.) M /s. Ujjal Singh Autar Singh (hereinafter referred to as the dealers) had a cloth business at Delhi and a branch at Bulandshahr. The Sales Tax Officer, Bulandshahr, started proceedings under Section 21 of the Act, against the dealers by issuing a notice to them under that provision. The dealers appeared before the Sales Tax Officer but did not produce any account books, their plea being that they were not "dealers" within the meaning of the Act and that they carried on no business within the territorial limits of the State of Uttar Pradesh.

(3.) THE Sales Tax Commissioner (hereinafter referred to as the Commissioner) filed two revision applications (one in respect of each of the two years) before the Judge (Revisions).