S. C. MANCHANDA, J.

( 1 ) THIS is a writ petition under Article 226 of the Constitution directed against the order of the judge (Appeals) Sales Tax and the Judge (Revisions) Sales Tax in respect of the assessment years 1954-55 and 1955-56, dismissing the appeal filed by the petitioner in default of appearance and the confirmation of that order by the Judge (Revisions ).

( 2 ) THE facts leading up to this petition need not be referred to except in the baldest outline for the reason that the question which arises here primarily concerns the interpretation to be placed on section 9 of the U. P. Sales Tax Act, hereinafter referred to as the Act (which is analogous to section 31 of the Indian Income-tax Act, 1922) and Rule 68 (5) of the U. P. Sales Tax Rules, hereinafter referred to as the rules.

( 3 ) THE petitioner is a partnership firm carrying on business of fabricating and casting of nonferrous metal alloys for sale. The principal place of business is at Hathras. The petitioner was assessed to sales tax for the assessment years 1951-52 and 1952-53. The claim of the petitioner that the sales of copper, tin, nickel and zinc or any alloy containing any of these metals was exempt from

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