PATHAK, J. :- The assessee deals in foodgrains and oil-seeds at Maudaha in the district of Hamirpur. He supplied food-grains to the Regional Food Controller under the U. P. Wheat Procurement (Levy) Order, 1959. The turnover of food-grains so supplied was assessed to sales tax under the U. P. Sales Tax Act. On appeal by the assessee, the Assistant Commissioner (Judicial) Sales Tax, excluded that turnover from assessment. The Additional Judge (Revisions) Sales Tax upheld the exclusion, holding that the supplies effected by the assessee to the Regional Food Controller did not amount to a sale for the purpose of Section 2(h) of the U. P. Sales Tax Act. At the instance of the Commissioner of Sales Tax, the Additional Judge (Revisions) has referred the following questions:-

(1) Whether the sales made to the Regional Food Controller under the U. P. Procurement (Levy) Order, 1959, are sales within the meaning of "Sales" under Section 2(h) of the U. P. Sales Tax Act?

(2) Whether in the circumstances of the case the assessees are liable to pay sales tax on the sales made to the Regional Food Controller under the provisions of the U. P. Wheat Procurement (Levy) Order, 1959?"

The case