1972 (10) TMI 76

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....ax Reference No. 297 of 1967 on its file. In that case the High Court was considering a reference under section 11(1) of the U.P. Sales Tax Act, 1948 (hereinafter to be referred to as "the Act"). The question referred for the opinion of the High Court was: "Whether on the facts and in the circumstances of the case the assessee acting as commission agent was liable to pay sales tax in the years 1960-61 and 1961-62 on the turnover of khandsari sugar manufactured by his principals." The assessee was carrying on the business of commission agency in Varanasi. He is also a dealer in oil-seeds and kirana. In this case we are only concerned with his dealings in khandsari sugar. In respect of the assessment years in question a dispute arose be....

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.....P. Act No. 15 of 1948), as amended from time to time the Governor of Uttar Pradesh is pleased to supersede, with effect from April 1, 1960, all the previous notifications so far as they relate to the goods mentioned in column 2 of the Schedule hereto and the rates of sales tax given in such notifications, and declare that, with effect from April 1, 1960, the turnover in respect of the goods mentioned in column 2 of the Schedule thereto shall be liable to tax only at the point of sale specified in column 4 thereof and under the circumstances specified in column 3 thereof. The Governor is further pleased to declare that as from April 1, 1960, the rate of tax in respect of the turnover of individual goods mentioned in the aforesaid column ....