Judgment

SIKRI. J.

( 1 ) THESE two appeals raise a common question and can be conveniently disposed of together. Civil Appeal No. 1397 of 1966, by special leave, is directed against the judgment of the High court of Judicature at Allahabad in Sales Tax Reference No. 267 of 1954. The Judge (Revisions) Sales Tax, U. P. . had referred the following question under section II of the U. P. Sales Tax Act, 1948, hereinafter referred to as the Act: "whether on the facts proved in this case the turnover in dispute can be held to be the turnover of confectionery sold in sealed containers?" In order to appreciate the point arising in the case it is necessary to give a few facts. M/s. G. G. Industries, Belanganj, Agra, hereinafter referred to as the assessee, is a firm which carries on, inter alia, the business of manufacture and sale of confectionery such as chocolates, lollipops, lemondrops etc. For the assessment year 1949-50, the Sales Tax Officer overruled the contention of the assessee that sales of confectionery were exempt on payment of fee at the rate of annas four per Rs. 100. 00 as cooked food for which an exemption had been obtained by payment of the maximum fee of Rs. 500. 00. He he