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, there being two assessment years). The assessee's appeals succeeded and the appellate authority excluded the turnover of the sale of oil-seeds from the assessable turnover of the dealer-assessee.

The Commissioner, Sales Tax, filed revision applications, which were dismissed by the Judge (Revisions), but, as already stated earlier, the instant references were made.

The view taken by the Judge (Revisions) is "that the passing of Form III-A was sufficient to the warrant that the purchases were for resale".

Mr. Raja Ram Agarwal, who has appeared for the dealer-assessee, contends that the effect of rule 12-A is that once Form III-A is filed, no other material can be looked into and it must be held by the Sales Tax Officer that the sale was not made for consumption.

Section 3-AA of the U.P. Sales Tax Act (hereinafter referred to as the Act) so far as relevant for our purposes reads :

"3-AA. Rate and point of tax in respect of certain goods. -

(1) Notwithstanding anything contained in section 3 or 3-A, the turnover in respect of the following goods shall not be liable to tax except at the point of sale by a dealer to the consumer, and the rate of tax shall be such, not exceeding the maximum rate of for the time being specified in section 15 of the Central Sales Tax Act, 1956, as may be declared by the State Government by notification in the Official Gazette.

(2) Unless the dealer proves otherwise, every sale by a dealer shall, for the purposes of sub-section (1), be presumed to be to a consumer."

Rule 12-A of the rules framed under the Act reads :

"12-A. Exemption of sales under section 3-AA. - A sale of any of the goods specified in section 3-AA shall be deemed to be a sale to the consumer, unless it is to a dealer who furnishes a certificate in Form III-A to the effect that the goods purchased are for resale in the same condition. Details of all such certificates shall be furnished by the selling dealer with his return in Form IV."

Mr. Ram Manohar Sahai, the learned Standing Counsel, has contended that all that rule 12-A provides for is that the furnishing of a certificate in Form III-A would be prima facie evidence that the goods are for resale in the same condition, but it does not lay down a rule that evidence cannot be led or material cannot be considered which may show firstly, that Form III-A filed is not a genuine document and secondly, that its contents are not correct.

Sub-section (1) of section 3-AA of the Act lays down a rule that the goods specified therein shall not be liable to tax except at the point of sale by a dealer to the consumer. Sub-section (2) of that provision provides that a presumption shall be drawn that every sale by a dealer is one made to a consumer unless the dealer proves otherwise.

Clearly the language of sub-section (2) o