Judgment

SHAH, J. : (For himself and Hidayatullah and K. C. Das Gupta, JJ.) Judge (Revisions) exercising authority under S. 11 of the United Provinces Sales Tax Act XV of 1948 drew up a statement of case and referred to the High Court of Judicature at Allahabad the following question :

"Whether the assessee, who is a manufacturer and a dealer of non-edible oils and who elected the previous year as the basis of his assessment in the assessment year, 1948-49, is liable to be assessed at the flat rate of 3 pies per rupee on the whole of the turnover of the previous year, or whether he is liable to be assessed at the rates of 3 pies per rupee & 6 pies per rupee on the turnover of the previous year in proportion to the two periods from 1st April to 8th June, 1948, and from 9th June, 1948, to the 31st March, 1949?"

2. The High Court answered the question as follows :

"The applicant company is liable to pay tax for the assessment year 1948-1949 on the turnover of the previous year in respect of sales of non-edible oils at the flat rate of 3 pies per rupee."

3. Against the order of the High Court recording its answer, this appeal with special leave is preferred.

4. The facts which give rise to t