JUDGMENT

M.C. Desai, C.J. - At the instance of the Sales Tax Commissioner, U. P., the Judge (Revisions) Sales Tax, U.P. has submitted to this Court this statement of a case, the question formulated by him being,

"Whether methylated spirit is a spirituous liquor taxable at single point liable to tax or as an unclassified item pies per rupee at multi point ?"

2. Under the notification No. 905/X dated March 31, 1956, issued by the State Government in the exercise of the power conferred by Sec. 3-A of the U.P. Sales Tax Act turnover of sale of "spirituous liquor of all kinds other than country spirit" is liable to tax either at the point of sale by the importer or at the point for sale by the manufacturer depending upon whether the goods are imported from outside Uttar Pradesh or are manufactured in Uttar Pradesh. Goods not coming within the scope of this notification are to be taxed under Sec. 3 of the Act at the rate mentioned in it. The question that falls for consideration is whether methylated spirit is covered by the notification or not. The Judge (Revisions) held that it is and that since the assessee is neither the importer nor the manufacturer the turnover of the sale by him is