M. C. DESAI, C. J.

( 1 ) THIS is a reference by the Judge (Revisions), Sales Tax, under Section 11 (1) of the U. P. Sales tax Act, made at the instance of the assessee, calling for an answer of this Court on the question: whether on the facts and circumstances of the case the word books used in Section 4 would include the diaries sold by the applicants?

( 2 ) IN this case we are concerned with the assessment for 1949-50. The same question is raised in the two connected references which are made at the instance of the same assessee and are for the next two assessment years.

( 3 ) THE assessee is a dealer in books, stationery and diaries and has been assessed to sales tax in the three assessment years on turnovers which include proceeds of sale of diaries. Under Section 3 of the Act sales tax is payable in an assessment year on a turnover, i. e. , the aggregate of proceeds of sale of goods by a dealer. Section 4 (as it stood then) exempts proceeds of sale of

"water, salt, foodgrains, milk, gur, electrical energy for industrial purposes, books, magazines, newspapers and motor spirit", and empowers the State Government to exempt by notification in the official Gazette proceeds of sale o

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