H. R. Khanna, C. J. (Oral)

( 1 ) THE following question has been referred to this Court under section 21 (3) of the Bengal Finance (Sales Tax) Act, 1941 as extended to the Union Territory of Delhi (hereinafter referred to as "the Act") at the instance of Chhabra Electric Stores (hereinafter referred to as "the dealers"):

"whether on the facts and in the circumstances of this case the order cancelling the registration of M/s. Jai Hind Stores in November, 1956 could be enforced with retrospective effect against the present assessee so as to deprive it of its right to claim exemption of the sales amounting to Rs. 62. 859-11-3 made during the period from 1st April. 1956 to 30th June. 1956 from being included in its taxable turnover for the year 1956-57. "

( 2 ) THE dealer dealt in the re-sale of all kinds of electric goods during the period 1956-57. The dealer sold goods worth Rs. 62,859-11-3 to M/s Jai Hind Stores, a registered dealer. The registration certificate of Jai Hind Stores was cancelled under sub-section (7) of section 7 of the Act as per order made towards the end of November. 1956. The order was made effective from April 1, 1956. The cancellation of the registration certifica

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