M. L. CHATURVEDI, J.

( 1 ) THIS is a petition under Article 226 of the Constitution praying for the quashing of an assessment order dated the 30th May 1958 and a demand notice dated the 2nd Tune 1958 issued by the Sales-tax Officer of Bulandshahr.

( 2 ) THE main contention of the learned counsel in this writ petition is that the Sales-tax Officer was not authorised under Section 21 of the U. P. Sales-tax Act to assess the petitioner. The contention is that previously a tax had been assessed on the petitioner in which the entire turnover was included, but at that time the Sales Tax Officer did not hold that the petitioner should be assessed on the entire turn-over, because he accepted the books of account of the petitioner which showed that part of the turn-over was concerning goods which the petitioner had purchased in the State. Subsequently, by the impugned order he held that the entire turn-over of the petitioner was liable to assessment to sales-tax because the entire goods were purchased by the petitioner outside U. P. He arrived at a definite finding, after consideration of all the circumstances, that part of the turn-over which was said to have been purchased from Hukum Chan

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