Sales Tax Commissioner vs Lachman Singh

JUDGMENT R.L. Gulati, J.

1. This is a reference under Section 11(1) of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P., Lucknow, and relates to the assessment year 1962-63. The connected cases are also references relating to assessment years 1963-64 arid 1964-65.

2. The assessee, Lachman Singh, is a dealer in chaff-cutters a