( 1 ) THIS is a reference under Section 11 of the U. P. Sales Tax Act at the instance of the assessee, m/s. Suwa Lal Pooran Mal who carry on commission agency business in Bareilly. For the year 1948-49 in respect of some forward transactions in silver in which actual deliveries were made they were assessed to sales tax on a turnover of Rs. 3,20,000 under Section 21 of the Act. That assessment order was passed by the Sales Tax Officer on 7th September, 1951. The assessee went up in appeal against the said order and the learned Judge (Appeals) remanded the case for fresh assessment. The assessee did not appear before the Sales Tax Officer and they were assessed again on a turnover of Rs. 3,20,000 by the Sales Tax Officer by his order dated 31st march, 1954. On appeal against this order the learned Judge (Appeals) allowed the appeal partly and having held that the forward transactions in which the delivery had been made amounted to rs. 1,10,000 upheld the assessment in respect of that turnover. The assessee then filed a revision against the order of the learned Judge (Appeals ). In the revision the finding of the learned Judge (Appeals) as to the turnover of Rs. 1,1