( 1 ) THIS is 3 reference made by the Judge (Revisions) at the instance of the assessee under Section 11 (1) of the O. P. Sales Tax Act. The question referred is: 1. Whether Rule 44 (f) of the U. P. Sales Tax Rules applies only to the transfer of business as a whole; (a) in the case of multi-point goods, (b) and in the case of single point goods, (c) when transfer is made by a person who is not liable to pay tax?

( 2 ) IT appears from the statement of the case that the assessee was a dealer in cloth liable to tax at a single point. The question is of assessment to sales tax for the year 1955-56. The assessee closed the business on 28-11-1955 and sold the entire business together with the stock in trade for the lump sum of Rs. 72,477/-/6. Though what was sold included some cloth, it is not known what was the price for which that cloth was sold because the business and the stock in trade were sold together for one sum. The assessee is admittedly a person liable to pay sales tax. It submitted returns showing gross turnover of Rs. 2,36,432/14/9, which amount included a turnover of about Rs. 7,000/- on account of sale of cloth purchased in U. P. Therefore, the net turnover o