The judgment of the court was delivered by

PATHAK, J. - The assessee, which is a partnership firm, deals in foodgrains and oil-seeds. On January 30, 1957, it made an application under rule 20-B of the U.P. Sales Tax Rules for exemption from sales tax of the turnover of foodgrains for the assessment year 1956-57. On November 25, 1958, an order of exemption under rule 20-B was made by the Sales Tax Officers, and the exemption fee was determined at Rs. 3,000. Upon revision application by the assessee, the Judge (Revisions) Sales Tax accepted the plea that the quantum of turnover on which the fee should have been computed was much less, and he reduced the exemption fee to Rs. 1,500 by his order dated February 27, 1961.

Meanwhile, the Sales Tax Officer took assessment proceedings under the U.P. Sales Tax Act in respect of other turnover, and on October 28, 1958, an assessment order was made for the assessment year 1956-57. The assessee had realised Re. 2,341 as sales tax on the sale of foodgrains made on behalf of U.P. principals, and in the view that it was not due as sales tax the assessment order included a direction that the amount should be deposited under section 8-A(4) o