The judgment of the court was delivered by

GULATI, J. - Under section 11(1) of the U.P. Sales Tax Act, the Judge (Revisions) Sales Tax, U.P., Lucknow, has submitted this statement of the case with the following question of law for the opinion of this court :

"Whether on the facts and circumstances of this case as discussed in my order dated 23rd May, 1968, and in the order of the appellate court dated 23rd April, 1965, the applicant was entitled to get the witnesses relied upon by the assessing authority examined in his presence and further whether he was entitled to cross-examine them."

The assessee M/s. Premier Motors (Pvt.) Ltd., Lucknow, is a dealer in motor vehicles. In respect of the assessment year 1958-59 the assessee disclosed a gross turnover of Rs. 35,79,753 and a net turnover of Rs. 21,98,063. While computing its net turnover the assessee had excluded a sum of Rs. 6,66,418.36 being the sale proceeds of 28 vehicles sold at Solan and not at Lucknow. The assessing authority came to the conclusion that out of 28 vehicles, 24 vehicles valued at Rs. 5,84,252.35 had been sold within U.P. and he, therefore, enhanced the assessee's net turnover to that extent.

It appear