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 Sec. 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 Sec. 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 Officer made an ex parte assessment on the basis of the turnover of Rs. 4,00,000 in respect of the two years for which proceedings had started under Sec. 21 of the Act. The dealers appealed to the Assistant Commissioner (Judicial) Sales Tax, who allowed the appeal on the finding that the dealers conducted no business within the territorial limits of Uttar Pradesh.