JUDGMENT C. S. P. Singh, J. - The Additional Judge (Revisions) Sales Tax Agra has referred the following question of law for our opinion.
Whether on the facts and circumstances of the case, the assessee was rightly held to be a dealer liable to sales tax in respect of the transaction in dispute ?
2. It appears that the dealer had raised the contention that the petitioner was a Taula and not a dealer. In the assessment proceedings for the years 1959-60, 1960-61 and 1961-67, the matter came up before the Additional Judge (Revisions) Sales Tax Agra and he disposed of all the three revisions petitions by a common order dt. 15-2-68. He held that considering the nature of business conducted by the applicant, he squarely fell within the definition Dealer and was as such liable to tax. The reference relating to the year 1959-60 came up before a Division Bench of this Court in S.T.R. No. 801 of 1971-M/s. Anand Saran Anoop Saran vs. Commissioner Sales Tax decided on 27-8-1976 and was answered against the assessee. The facts in the present case are similar, as the modus operandi of the business conducted by the applicant is the same as for the years 1960. For reasons given in the earlier decision, we answer the question in the affirmative, in favour of the Department and against the assessee. The Department is entitled to its cost, which is assessed at Rs. 100/-Counsels fee is assessed at the same figure.