( 1 ) THIS is a reference under Section 11 of the U. P. Sales Tax Act made by the learned Judge (Revisions) at the instance of G. G. Industries of Belanganj, Agra (hereinafter called the assessee ). The question of law which has been referred for our decision is as follows :-Whether on the facts proved in this case the turnover in dispute can be held to be the turnover of confectionery sold in sealed containers ?

( 2 ) THE assessee is a firm which carries on the business of manufacture and sale of confectionery such as chocolate, lollipops, lemondrops etc. In the assessment for the year 1948-49 the assessee claimed an exemption for the turnover representing the sale of confectionery amounting to Rs. 1,50,535-1-6 on the ground that they had obtained exemption certificate regarding the sale of their confectionery from the Government. The learned Sales Tax Officer disallowed the exemption as in his opinion the confectionery was sold in sealed containers and as such the turnover of confectionery was liable to be taxed and he taxed it at the ordinary rate of three pies per rupee and determined Rs. 1,548-10-0 as the sales tax thereon. Being aggrieved against the order of