JUDGMENT

UNTWALIA, J.:—The Commissioner of Sales Tax, Lucknow has filed these four appeals by special leave against the judgment of the Allahabad High Court given in four sales-tax references under the U. P. Sales Tax Act, 1948, hereinafter referred to as the Act.

2. The assessee-respondent owns some tea gardens in the State of U. P. The tea-leaves grown by the respondent in his gardens are sold in the market after being processed and packed. The stand taken on his behalf before the taxing authorities was that the tea-leaves sold by the respondent are agricultural produce grown by himself and, therefore, the sales were not exigible to sales tax. The contention of the assessee was not accepted and the final Revising Authority made four references in respect of the four periods to the High Court on the following question of law:-

"Whether on the facts and circumstances of this case the article ceased to be an agricultural produce and whether the tea produced by the assessee would be exigible to sales tax?"

The High Court has answered the reference in favour of the assessee and against the revenue. Hence these appeals by the department.

3. Under S. 3, the charging section, of the Act it w