R. S. Narula, J.

1. The petitioners were registered dealers under the Bengal Finance (Sales Tax) Act, 1941 as extended to Delhi and as amended upto 1958 (here in after called the Act ). Returns of their taxable turnover for the four quarters of the financial year 1957-58 were filed by them. In working out the taxable turnover, the petitioners had deducted sales worth Rs.1,05, 530/87 np. in favour of Messrs. L. C. Trading Company (Registration No.134 99 dated 26-8-1953) under sec. 5 (2) (b) (ii) of the Act. The claim for the above-said deductions was supported by the prescribed declarations of Messrs. L. C. Trading Company.

2. By order dated October 30, 1958 (annexure A (respondent No.4, the Sales Tax Officer, disallowed the petitioners claim for the deductions in question on the ground that the registration certificate Messrs L. C. Trading Company had been cancelled by order dated 25-8-1958 (annexure R.2) with retrospective effect from 16th March, 1956 under sec. 7 (6) (a) of the Act. I need not refer to deductions regarding sales to Messrs Makan and Company which were also disallowed by the same order as the learned counsel for the petitioners has, at the hearing of the wr