Judgment

HEGDE, J.:- These are appeals by special leave. They are filed by the same assessee. They arise from the decision of a Division Bench of the Allahabad High Court. The judgment under appeal not only deals with references made under the U. P. Sales Tax Act 1948 (hereinafter referred to as the Act) but also the two Writ Petitions filed by the assessee.

2. The assessee who is a registered dealer under the Act is having his business at Kanpur. It carries on business in hydrogenated oil and washing soap. It also imports and distributes vanaspati as an agent of Malwa Vanaspati and Chemical Company Ltd., Indore.

3. In these appeals we are concerned with the assessee s assessment of sales tax for the assessment year 1957-58. Its return for that year disclosed a gross as well as net turnover of Rs. 1,66,387.03p. Along with its return the assessee paid Rs. 1, 060.30P towards the tax due. Before the assessing authority the assessee admitted that its tax liability was Rs. 10,339.19P. It is admitted as well as proved that the assessee had collected from its purchasers the said amount of Rupees 10,339.19P. The Sales Tax Officer after making certain enquiries came to the conclusion that the