Judgment

SHAH,

( 1 ) THE respondents entered into a contract with the Union government for the supply of parcel vans to be assembled by them in the railway workshop at lzatnagar in Uttar Pradesh. During the year 1952-53 therespondents supplied 36 parcel vans of the total value of Rs. 3,97,272-1-0. The Sales Tax Officer, Bareilly, assessed the respondents to sales tax on the price of the parcel vans received by them holding that the respondents were carrying on the business of selling railway vans, and had in the course of their business sold the vans in question in Uttar Pradesh to the Union government, and on that account they were "dealers" within the meaning of section 2 (c) of the U. P. Sales Tax Act, 1948 (15 of 1948 ). In appeal the Judge (Appeals) held that the respondents were not dealers within the meaning of the Act and were not liable to be assessed to sales tax on the turnover received by sale of parcel vans. The order passed by the Judge (Appeals) was confirmed by the Judge (Revisions) Sales Tax. At the instance of the Commissioner of Sales Tax, U. P. , the Judge (Revisions) submitted the following question for opinion of the High court: "whether in the circumstances and