The judgment of the court was delivered by

GULATI, J. - This is a reference under section 11(1) of the U.P. Sales Tax Act.

The assessee is a dealer in kirana goods. It was assessed to tax under the U.P. Sales Tax Act on an estimated turnover of Rs. 16,00,000.00 for the assessment year 1966-67. One of the commodities, the turnover of which is included in the assessed turnover, is coconuts. The assessee claimed that coconuts are "oil-seeds" and under section 3-AA its turnover is liable to tax at the rate of 2 per cent. The Sales Tax Officer and the Assistant Commissioner (Judicial), on appeal, have held that coconuts are dry fruits and its turnover is assessable at the rate of 3 per cent. The Judge (Revisions) has agreed with the contention of the assessee and has held that coconuts are "oil-seeds". The Commissioner of Sales Tax is aggrieved and at his instance the Judge (Revisions), Sales Tax, Lucknow, has made this reference on the following question :

"Whether on the facts and circumstances of the case, coconut is an oil-seed or a dry fruit ?"

The distinction between oil-seeds and dry fruits is relevant only for purposes of section 3-AA of the Act. Section 3-AA has a spec