( 1 ) THE Commissioner, Sales Tax, Lucknow, has filed this revision under Section 11 (1) of the U. P. Sales Tax Act, hereinafter "the Act". It relates to the assessment year 1972-73. The respondent-assessee carried on business in sales of M. S. tubes and tabular sheds as also undertook contract work. For the assessment year 1972-73 the assessee had disclosed its gross turnover at Rs. 2,23,332. 53 and net at Rs. 2,13,026. 13. The assessee had claimed exemption in regard to the turnover of agricultural implements amounting to Rs. 7,175 and of construction work amounting to Rs. 3,031 42. The accounts of the assessee were accepted and exemption was allowed on these turnovers as claimed. Further, the net turnover represented sales of M. S. tubes at Rs. 1,26,401. 13 and of tabular sheds at Rs. 86,625. In regard to these sales the assessees claim was that since these items were declared goods under Section 14 of the Central Sales Tax Act, hereafter referred to as "the Central Act", he was liable to tax at 3 per cent. This contention as well was accepted by the Sales Tax Officer and in this way total tax liability of Rs. 6,390. 78 was raised. Subsequently, it was found by