The judgment of the court was delivered by

GULATI, J. - This and the connected cases are references under section 11(1) of the U.P. Sales Tax Act. They relate to the same assessee, but to different assessment years. A common question of law has arisen in these cases which has been referred by the revising authority for the opinion of this court. The question is :

"Whether on the facts and circumstances of this case, the article ceased to be an agricultural produce and whether the tea produced by the assessee would be exigible to sales tax ?"

The assessee owns some tea gardens. The tea-leaves grown in the gardens are sold after being processed and packed. The assessee's contention is that the sale of such tea is exempt from sales tax.

Under section 3, which is the charging section, it is the turnover for a year which is taxed. The term "turnover" has been defined in section 2(i) in the following words :

"'Turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, or the aggregate amount for which goods are bought, whichever is greater, by a dealer, either directly or through another, on his account or on account of others, w