The dealer, Kanpur Vanaspati Stores, carries on business in hydrogenated oil and washing soap. He also imports and distributes vanaspati as an agent of Malwa Vanaspati and Chemicals Limited, Indore.

For the assessment year 1957-58 the dealer filed returns of his turnover under the U.P. Sales Tax Act for successive quarters of the year. Together they disclosed a gross turnover of Rs. 1,66,387.03 and a net turnover in the same figure. During the assessment proceedings a statement of account was filed by the dealer showing a net turnover of Re. 1,66,387.05 in respect of imported vanaspati and washing soap. He admitted that he had realised an amount of Rs. 10,207.54 as sales tax from his customers at the rate of one anna per rupee on imported vanaspati and six pies per rupee on washing soap. When the figures were worked on before the Sales Tax Officer the dealer admitted that the tax liability in respect of the turnover should be Rs. 10,339.19. The Sales Tax Officer issued a notice under rule 41(5) fixing a date for hearing to enable him to make an annual assessment. Repeated adjournments were taken by the dealer, and as the dealer was absent on the date ultimately fixed for h