Judgment

SIKRI,, J.

( 1 ) THIS appeal by special leave is directed against the judgment of the High court of, Judicature at Allahabad in Miscellaneous Case No. 146 of 1958, in a reference made to it under section 11 of the U. P. Sales Tax Act, 1948 (U. P. Act 15 of 1948), hereinafter referred to as the Act, by the Judge (Revisions), Sales Tax, U. P. Three questions were referred to the High court but we are only concerned with the third question which reads: "whether, in the circumstances and on the facts of the case, the sales made by the assessee were assessable to tax under section 2 (h), Explanation II (ii) ?" The facts stated in the statement of the case are as follows : The respondents, hereinafter referred to as the assessees, were dealers in pig bristles at Kanpur. They were assessed to sales tax for the year 1948-49. The assessees sold pig bristles at London and contended that the sales made at London were not taxable as the bristles were not manufactured goods within Explanation II (ii) to section 2 (h ). It is further stated in the statement of the case : "pig bristles are plucked by kanjars from pigs and they bring them for sale to the assessees. The assessees then get th