JAGDISH SAHAI, AG. C.J. - These two references have been made by the Judge (Revisions) Sales Tax, Lucknow, on 30th of November, 1966.

The dealer-assessee in both the cases is M/s. Shankar Lal Chandra Prakash. Reference No. 281 of 1967 relates to the assessment proceedings for the year 1959-60 while reference No. 285 of 1967 relates to the assessment proceedings held in the year 1960-61. The question referred in both these references is in identical terms which reads :-

"Whether under the circumstances enumerated above the turnover of oil-seeds was taxable or not in view of section 3-AA, read with rule 12-A, of the U.P. Sales Tax Act ?"

The dealer-assessee effected sale of oil-seeds to a mill. The mill issued Form III-A to the dealer-assessee to the effect that the purchases are for resale in the same condition. The dealer-assessee did not realise any sales tax from the mills.

Taking the view that inasmuch as the sale was made to the mills, it must be held that it was made for consumption, the Sales Tax Officer assessed the dealer-assessee on the turnover of this sale also.

The dealer-assessee filed appeals (there were two appeals because there were two assessment orders, t