1976 (7) TMI 146

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.... section 11(3) of the U.P. Sales Tax Act, referred the following question of law for the opinion of this court "Whether, under the facts and circumstances of the case, the sales made by the assessee were not inter-State sales as to attract tax under the U.P. Sales Tax Act?" The assessment relates to the year 1960-61, and the dealer carried on the business in foodgrains. The turnover fixed for the....

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.... not at 7 per cent. The matter appears to be concluded by the decision of a Division Bench of this Court in the case of Mewa Lal Kewal Kishore v. Commissioner of Sales Tax[1974] 34 S.T.C. 110; 1973 U.P.T.C. 588. Shri Tandon, appearing on behalf of the assessee, drew our attention to an earlier decision of this court in Bansi Lal Ram Swaroop v. Commissioner of Sales TaxS.T.R. No. 195 of 1957 deci....