This reference under section 438, Criminal Procedure Code, is directed against the conviction and sentence of the non-applicant under section 24(1)(a) of the C.P. and Berar Sales Tax Act, 1947 (hereinafter called the Act).

2. The non-applicant is a registered dealer under the Act from 29th September, 1950. Prior to that date he dealt in timber cut from the Government forest without a registration certificate. He was accordingly prosecuted under section 24(1)(a) for breach of section 8(1) of the Act. The defence was two-fold. It was first contended that his taxable quantum was below Rs. 5,000. It was next urged that he was not a manufacturer or producer of the goods within the meaning of section 2(1)(a) of the Act, and, therefore, was not a dealer who was liable to pay tax under the Act as contemplated by section 8(1). The defence was negatived and he was convicted and sentenced.

3. The only point that was urged in support of the reference was that the non-applicant only cut the trees and made them in a transportable form and could not, therefore, be said to be a dealer who manufactured or produced the goods within the meaning of section 2(1)(a) of the Act. The finding on the