( 1 ) THIS is the Commissioners revision under Section 11 (1) of the U. P Sales Tax Act. The respondent-assessee, a partnership firm, carried on business in foodgrains, oil-seeds and bardana at Mauranipur, Jhansi. In its assessment to tax under the Central Sales Tax Act for the assessment year 1961-62 the assessee had disclosed inter-State sales at Rs. 15,745. During the course of assessment proceedings on a scrutiny of the accounts the Sales Tax Officer found that in respect of purchases made by it as purchasing agent for ex- U. P. principals, it had used its own bardana, the value of which was Rs. 34,051. 73. In the opinion of the Sales Tax Officer these sales of bardana were liable to be treated as inter-State sales. The contention of the assessee was that since it had made supplies of bardana from its own account, the same could not be treated as sales liable to tax under the Central Act. That argument was repelled and the aforesaid amount was brought to tax. In respect of certain other inter-State sales of foodgrains to the extent of Rs. 7,555, the assessees claim for concessional rate of tax was not accepted.

( 2 ) THE assessee filed an appeal and disputed t