COMMISSIONER OF SALES TAX vs KEDAR NATH BEHARI LAL.

H. N. Seth, J. - By his order dated 29th June, 1973, the Additional Judge (Revisions), Sales Tax, Bareilly has stated the case and referred the following questions for the opinion of this Court.

"Whether on the facts and in the circumstances of this case the assessee was liable to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1000/-".

It is not necessary for us to detail the facts enumerated in the statement of the case, in this judgment as learned standing counsel has to concede that the point raised is covered by the Division Bench decision of this Court in the case The Commissioner of Sales Tax, U.P., Lucknow vs. Nand Kishore Gauri Shanker and Sumer Chand Jain, Meerut vs. Zila Parishad Meerut & Ors., according to which the assessee could not be held to be responsible to pay tax on the turnover of the first purchases of Gur estimated at Rs. 1,000/-. The question is accordingly answered in negative and in favour of the assessee. Costs on parties.