Sarjoo Prosad, J.

1. These Miscellaneous Judicial Cases arise out of references made by the Board of Revenue, Bihar, under Sec.21 (3) of the Bihar Sales Tax Act of 1944 (Act VI of 1944) in pursuance of an order of this Court dated the 22nd of April, 1949. The refer-ences relate to different periods of assessment though the assessee in each case is the same and the points involved are common.

2. There were four points formulated by this Court on which the Board was asked to state a case, but Mr. Baldeo Sahay, appearing on behalf of the assessee, has not pressed the first point. Therefore, it is unnecessary, to refer to it. The other three points are : (1) Whether in the circumstances of this case the assessment made under Sec.10 (3) of the Act was legal and valid; (2) Whether in the circumtances of this case the Sales Tax Officer was justified in refusing the deduction claimed under Sec. 5 (2) (a) (i) of the Act; and (3) Whether the amount of sales-tax realised by the dealer can be added in order to arrive at a gross turnover for computing the taxable income.

(2a) It is not relevant, in my opinion, to refer to the different stages of the case, but I will deal with the releva