The judgment of the court was delivered by

GULATI, J. - The Additional Judge (Revisions) Sales Tax, Agra, has submitted this reference at the instance of the Commissioner of Sales Tax, U.P., Lucknow, under section 11(3) of the U.P. Sales Tax Act and invited the opinion of this court on the following question of law :

Whether sales made through the commission agents can be added to the other turnover of the assessee for purposes of fixing his gross sales ?"

The assessee is a dealer in food-grains, oil-seeds and gur. In respect of assessment yeas 1960-61 and 1961-62 it filed returns of its turnover showing gross sales of Rs. 4,368 and Rs. 3,773 for the two years respectively. These figures were not accepted by the Sales Tax Officer and were enhanced to Rs. 6,583 and Rs. 10,383 for the two years respectively. Even the enhanced figures of sales are below the minimum taxable limit which is Rs. 12,000 per year. The assessee would, therefore, have not been liable to any tax. The assessee, however, had made certain sales through commission agents and the extent of such sales was Rs. 24,000 for the year 1960-61 and Rs. 21,000 for the year 1961-62. If the sales made through the comm