Rajendra Nath Mittal, J.

1. This reference has been made by the Sales Tax Tribunal under Sub-section (1) of Section 22 of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act").

2. The facts of this case briefly are that M/s. Devi Dass Gopal Krishan is a registered dealer under the Act and is carrying on the business of ginning of cotton and oil crushing at Moga, district Ferozepore. In the assessment year 1960-61, the assessee filed four returns of purchase tax payable for the quarters ending on 30th June, 1960, 30th September, 1960, 31st December, 1960 and 31st March, 1961, on 28th September, 1961, in which "nil" was shown against all the columns, namely, "A" to "H". Five notes were given at the end of the returns which are as follows:

(1) Extraction of oil from oil-seeds does not amount to manufacture.

(2) Imposition of purchase tax amounts to imposition of excise duty which could be levied by the Government of India only.

(3) Definition of purchase is defective.

(4) In the matter of purchase tax leave to appeal to the Supreme Court has been granted by the High Court of Punjab.

(5) Assessee is not liable to pay tax on purchase made through commissi